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Joint professional body submission in relation to TD 2007/D21

Published on 01 Feb 08 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft taxation determination td 2007/D21 Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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ICAA



NATIONAL INSTITUTE OF ACCOUNTANTS

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