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Joint professional body submission in relation to TD 2008/D13

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

Published Date: 31 Oct 2008

 

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We refer to Draft Taxation Determination TD 2008/D13 (“Draft TD”).  The Draft TD considers when foreign income tax will be imposed on the partners, not the limited partnership, under s.830-10(1)(b) of the Income Tax Assessment Act 1997 (“Act”) for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of the Act.
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  • Published By:Icaa,Taxation Institute Of Australia,National Institute Of Accountants,Taxpayers Australia Inc,Cpa Australia
  • Published On:31 Oct 2008

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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