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Draft Taxation Determination TD 2019/D1 - Joint Submission

Published on 21 May 19 by THE TAX INSTITUTE

The Taxation Law Committee of the Business Law Section of the Law Council of Australia joint with The Tax Institute welcome the opportunity to provide a submission on the Australian Taxation Office's (ATO) Draft TD 2019/D1 “What is a restructuring for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?” (the Draft TD).

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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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