Published Date: 18 Feb 2005
Joint submission from the Taxation Institute of Australia, CPA Australia, Institute of Chartered Accountants in Australia, National Institute of Accountants and Taxpayers Australia regarding TD 2004/D83 Income tax: does subsection 23AG(2) of the Income Tax Assessment Act 1936 apply where foreign earnings are exempt from tax in a foreign country for one or more of the reasons listed in that subsection and there is no additional reason for exempting that income?
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