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Joint professional body submission in relation to TD 2006/D40

Author: Taxation Institute Of Australia,Cpa Australia,Icaa,Taxpayers Association Of New South Wales,National Institute Of Accountants

Published Date: 16 Feb 2007

 

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A joint professional body submission sent to the ATO in relation to the draft taxation determination TD 2006/D40 Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(1) and 207-150(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?
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  • Published By:Taxation Institute Of Australia,Cpa Australia,Icaa,Taxpayers Association Of New South Wales,National Institute Of Accountants
  • Published On:16 Feb 2007

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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