Published on 06 Mar 09
by THE TAX INSTITUTE
The Draft Ruling replaces Draft Taxation Determination TD 2007/D16 ("the Draft Determination"), which has been withdrawn. Paragraph 17 of the Draft Ruling notes that, to the extent the ATO's views in that Draft Determination still apply, they have been incorporated into the Draft Ruling. The Professional Bodies lodged a joint submission on the Draft Determination and, to a large extent, those comments continue to apply to the Draft Ruling.
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS