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Joint professional body submission in relation to TD 2006/D40

Published on 16 Feb 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft taxation determination TD 2006/D40 Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(1) and 207-150(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?

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NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004
 
TAXPAYERS ASSOCIATION OF NEW SOUTH WALES
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
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ICAA
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CPA AUSTRALIA
Current at 19 November 2004

 

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