Miscellaneous 2017

July tax update

Source: National

Published Date: 26 Jul 2017

 

This presentation covers:

  • tax rate cut not meant to apply to passive investment companies
  • TR 2017/3 - application of participation test to distributions from foreign companies
  • TD 2017/D3 - Division 7A and interposed payments
  • PCG 2017/D12 - liability of an LPR of a deceased person
  • appeal against AAT decision re sham arrangement dismissed
  • tax invoices not sufficient to prove creditable acquisitions made by taxpayer.

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Individual Session

July tax update

Author(s): Frank Hinoporos CTA
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