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Draft Taxation Determination TD 2010/D7
Published:
The Professional Bodies consider that taxation rulings and tax determinations should provide general guidance about the ATO’s view of the correct interpretation of tax laws; and in the present context, how the source of the profits made by a private equity fund from the disposal of the shares in an Australian corporate group is to be determined. If the final Determination is to achieve that aim, the Professional Bodies consider that the Draft TD will require amendment, as discussed below.
Submission prepared by:
The Taxation Institute of Australia, The Institute of Chartered Accountants in Australia, CPA Australia, The National Institute of Accountants and Taxpayers Australia
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