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Draft Privatisation and Infrastructure Framework: Control under Division 6C

Published on 26 May 17 by THE TAX INSTITUTE

The Tax Institute refers to the draft Privatisation and Infrastructure Australian Federal Tax Framework released by the ATO on 31 January 2017. This submission sets out our comments in relation to Part 3.6 of the Framework which is in relation to control for the purposes of Division 6C of the Income Tax Assessment Act 1936 (Division 6C).

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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