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  Income tax

Joint professional body submission in relation to TD 2008/D14

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

Published Date: 31 Oct 2008

 

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We agree with the interpretation of section 974-135(1) adopted in the Draft Determination. However, there are still a number of issues with the ascertainment of whether a taxpayer has an effectively non-contingent obligation (ENCO) for the purposes of that provision.
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  • Published By:Cpa Australia,Taxation Institute Of Australia,National Institute Of Accountants,Taxpayers Australia Inc,Icaa
  • 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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