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TOFA basics: who and what is subject to Div 230

Published on 01 Jun 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

“Am I subject to Div 230 and to what extent?” is a question that needs to be resolved in the countdown to the mandatory commencement of Div 230, from the 2010 income year, as well as (for those initially excluded) annually. This question, and the options for entering Div 230, are discussed in this article.

Author profile:

Emily Kater
Emily is a Director of Tax Book Company Pty Ltd. Current at 01 June 2010 Click here to expand/collapse more articles by Emily KATER.
 
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