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).
Current at 11 October 2010
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