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Joint professional body submission in relation to Draft Taxation Ruling TR 2009/D1

Published on 13 May 09 by THE TAX INSTITUTE

The Draft Ruling is concerned with the application of the foreign income tax offset provisions in Division 770 of the Income Tax Assessment Act 1997 to situations where an Australian entity invests in an overseas fiscally transparent entity.

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NATIONAL INSTITUTE OF ACCOUNTANTS


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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