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[1325] Addenda to taxation determinations: capital gains; PAYG withholding.
Australasian Business Intelligence, July, 2007
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Byline: Lisa Mak
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Jul 16, 2007 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office (ATO) issued two taxation determinations on 4 July 2007. These two determinations are: TD 2000/41 "Capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?"; and TD 2001/10 "Is the payer of a payment which is subject ...
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