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Joint professional body submission in relation to TD 2006/D9

Published on 22 Jun 07 by THE TAX INSTITUTE

A joint professional body submission on the draft tax determination TD 2007/D9 - Income tax: is income tax of a private company properly payable for an income year, but unpaid at the end of that year, a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?


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