Published on 30 Nov 17
by THE TAX INSTITUTE
The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to draft Taxation Ruling TR 2017/D7 Income Tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986? (Draft Ruling).
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.