TR 2019/D6 - Income Tax

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets (TR 2019/D6).


Submission prepared by:

The Tax Institute

Submitted to:

James Beeston
Australian Taxation Office
Public Advice and Guidance Panel

 

Tagged
  • 2020
  • Business taxation
  • SME & family business
  • Deductions
  • Capital & structuring