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Joint professional body submission in relation to TD 2007/D20

Published on 01 Feb 08 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D20 - Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?

Author profiles:

NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004
 
TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

ICAA
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004
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