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Draft Taxation Ruling TR 2018/D1- Income Tax: the ‘in Australia’ requirement

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Published on 10 Aug 18 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Australian taxation Office (ATO) in relation to Draft Taxation Ruling TR 2018/D1- Income Tax: the ‘in Australia’ requirement for certain deductible gift recipients and income tax exempt entities. Our submission below addresses some concerns we have with each of the following conditions: DGR in Australia condition; Division 50 in Australia condition; and Refund of Franking Credits condition.

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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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