12 November 2021 David Stevenson Senior Director Public Groups ...
We would be pleased to continue to work with the ATO on any amendments to the Draft TDs. ... If the distribution percentage was 40% or more ...
TD 94/40 - Income tax: life assurance: are any of the premiums paid ...It does not form part of TD 94/40 - Income tax: life assurance: are any of the premiums paid by an employer under a 'split purpose' insurance. ATO minute 696/2007 - Treasury.gov.au40. TD 2004/14 says that any asset in respect of which the exception applies retains its tax attributes. However, the alternative view ... Taxation Determination TD 2014/15 - Swanson ReedAt this time the R&D entity is the legal owner of the asset, and therefore, the holder under item 10 in the table in section 40-40. ... suggests the ATO or the ...
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