Draft Taxation Ruling TR 2022/D1

Further to our submission made dated 18 February 2022, on the 11 April 2022 Tax and Super Australia as an advocate for our members and the tax and superannuation industry, made a submission to the Office of the Chief Tax Counsel in respect of Section 100A regarding the draft…

Further to our submission made dated 18 February 2022, on the 11 April 2022 Tax and Super Australia as an advocate for our members and the tax and superannuation industry, made a submission to the Office of the Chief Tax Counsel in respect of Section 100A regarding the draft Taxation Ruling – TR 2022/D1(‘the draft ruling’) issued on 23 February 2022 and in respect of the Commissioner’s (the Commissioner) opinion with regard to the application of section 100A ( Section 100A) of the Income Tax Assessment Act 1936 (ITAA 1936).

Read the full submission here.