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Joint Bodies Letter: Section 974-80 of the Income Tax Assessment Act 1997

Published on 04 Jun 13 by THE TAX INSTITUTE

The Tax Institute, Institute of Chartered Accountants in Australia and CPA Australia(together the “Joint Professional Bodies”) are pleased to present our views on theimplementation of the Government’s 2011-12 Budget announcement to clarify the scope ofthe integrity provision in section 974-80 of the Income Tax Assessment Act 1997 (“ITAA1997”).

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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