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  Miscellaneous

Draft LCR 2018/D7: Base Rate Entities and Base Rate Entity Passive Income

Author: The Tax Institute

Published Date: 5 Oct 2018

 

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The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the Draft LCR 2018/D7: Base Rate Entities and Base Rate Entity Passive Income (Draft LCR). Our submission below addresses our main concerns in relation to the Draft LCR. In particular, we have made comments in relation to certain definitions used in the Draft LCR; some of the examples in the Draft LCR; and some minor comments in relation to some of the guidance documents referred to in Appendix 1 of the Draft LCR.

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  • Published By:The Tax Institute
  • Published On:5 Oct 2018

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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