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Joint professional body submission in relation to TD 2007/D6

Published on 29 Jun 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D6 - Income Tax: do the active assets of a partnership, in which a foreign company is a partner, constitute active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in subdivision 768-G 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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