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ATO Releases – Rulings/Determinations

Tax Telegraph, July 2013

ATO Releases – Rulings/DeterminationsDraft taxation determination (TD) released:

TR 2013/D3
Sets out the Commissioner’s preliminary views on the interpretation of certain concepts within section 23AG(1AA) of the ITAA 1936. In particular, the draft ruling considers what is the 'delivery of Australian official development assistance by the person's employer', when foreign service is 'directly attributable' to the activities specified, what is a 'disciplined force' and who is a 'member' of a disciplined force.

TD 2013/D5
Sets out the Commissioner’s preliminary view that a dividend access share arrangement of the type described in the draft determination is a scheme 'by way of dividend stripping' or 'in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936 (ITAA 1936).

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