Published on 22 Jun 07
by THE TAX INSTITUTE
A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D8 - Income tax: what is a 'present legal obligation' of a private company for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act (1936)?
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXPAYERS ASSOCIATION OF NEW SOUTH WALES
TAXATION INSTITUTE OF AUSTRALIA