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Joint professional body submission in relation to TD 2007/D14 and TD 2007/D15

Published on 23 Nov 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft taxation determinations:

TD 2007/D14 Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a company (not being a Part X Australian resident) to an Australian resident company which receives it in its capacity as a partner in a partnership? and

TD 2007/D15 Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, which then pays it to an Australian resident company beneficiary? 

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