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Joint professional body submission in relation to TD 2006/D9

Author: Taxation Institute Of Australia,Cpa Australia,Icaa,National Institute Of Accountants,Taxpayers Australia Inc

Published Date: 22 Jun 2007

 

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A joint professional body submission on the draft tax determination TD 2007/D9 - Income tax: is income tax of a private company properly payable for an income year, but unpaid at the end of that year, a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?
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  • Published By:Taxation Institute Of Australia,Cpa Australia,Icaa,National Institute Of Accountants,Taxpayers Australia Inc
  • Published On:22 Jun 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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