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Draft Taxation Determination TD 2010/D7

Published on 28 Jan 11

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.

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AUSTRALIAN TAXPAYERS ASSOCIATION

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CPA AUSTRALIA



INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXATION INSTITUTE OF AUSTRALIA

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NATIONAL INSTITUTE OF ACCOUNTANTS

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