Published on 03 Feb 10
by THE TAX INSTITUTE
The Taxation Institute of Australia (Taxation Institute) is pleased to provide comments in relation to the exposure draft of the Tax Laws Amendment (Foreign Source Income Deferral Bill (No.1) 2010 released by the Assistant Treasurer on 18 December 2009 (FIF Repeal ED).
All legislative references are to the provisions of the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 97) as applicable.
TAXATION INSTITUTE OF AUSTRALIA
- Current at
19 November 2004