Published on 18 Aug 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the broad principles applied under the allocation articles
- what are the start dates and termination arrangements in relation to the DTA?
- what are the taxes covered by the DTA?
- business profits
- passive income
- annuities and pensions
- professors and teachers
- dependent services (employees).
Bob is the Senior Tax Counsel with The Tax Institutue.
Current at 1 April 2017