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The Tax Institute Submission | Draft Taxation Determinations: TD 2021/D2, TD 2021/D3 & TD 2021/D4

Published on 12 Nov 21 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the following Draft Taxation Determinations (Draft TDs):

  • TD 2021/D2: Income tax: aggregated turnover — application of the ‘connected with’ concept to partnerships, foreign hybrids and non-entity joint ventures (TD 2021/D2);
  • TD 2021/D3: Income tax: aggregated turnover — application of the ‘connected with’ concept to corporate limited partnerships (TD 2021/D3); and
  • TD 2021/D4 Income tax: aggregated turnover — application of the public entity exception to the indirect control test (TD 2021/D4).

In the development of this submission, we have consulted with our Small and Medium Enterprises, and Large Business and International, National Technical Committees to prepare a considered response which represents the views of the broader membership of The Tax Institute.

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THE TAX INSTITUTE
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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