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On 1 December 2010, the ATO issued draft Taxation Determination TD 2010/D7 entitled "Income tax: is 'Australian source(s)' in s 6-5(3) of ITAA 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?"

The answer given to the question asked in the title is "No. For the purposes of s 6-5(3) of ITAA 1997, source is determined having regard to all the facts and circumstances of the particular case."


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