Published on 27 Apr 07
by THE TAX INSTITUTE
A joint professional body submission sent to the ATO in relation to the draft tax ruling TR 2007/D3 Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate.
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA