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Draft Tax Determination TD 98/D15

Author: Australian Taxpayers Association,Australian Society Of Certified Practising Accountants,Institute Of Chartered Accountants In Australia,Taxation Institute Of Australia

Published Date: 1 Nov 1998

 

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The Draft ruling correctly restates the position set out in AAT Case 67/96 96 ATC 598 (and subsequently applied in Small Claims Tribunal Case Norris v FCT) ie. that superannuation contributions and accounting fees for the preparation of Australian tax returns are not apportionable against foreign income for the purposes of sections 23AF and 23AG.
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  • Published By:Australian Taxpayers Association,Australian Society Of Certified Practising Accountants,Institute Of Chartered Accountants In Australia,Taxation Institute Of Australia
  • Published On:1 Nov 1998

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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