The Tax Institute thanks you for the opportunity to consult on Draft Ruling DA 26 (Ruling). Overall, we think the release of the final Ruling will be of assistance to taxpayers and we are therefore supportive of it.
The Tax Institute
Ms Michelle Owens
Assistant Director, Legislation Services
Department of Finance
Nick Heggart, CTA
Greenwoods & Herbert Smith Freehills
08 9211 7593
or
Johanne Thomas, CTA
Deloitte
08 9429 2222