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The Tax Institute Submission | TD 2019/D8 - What is an employee share trust?
Published on 28 Oct 19 by THE TAX INSTITUTE
The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to the Draft Taxation Determination - Income Tax: what is an ‘employee share trust’? (Draft TD). Our submission below addresses our main concerns in relation to the Draft TD. In particular, we consider that, should the ATO not change the view held in the Draft TD, then a legislative change will be necessary.