Submissions Lodged 
 
TR 2009/D8: Income tax: Division 7A loans: trust entitlements 
Joint Submission lodged 19 February 2010 
 
TR 2009/D6: Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees 
Joint Submission lodged 16 February 2010 
 
TR 2009/D5: Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement 
Joint Submission lodged 3 December 2009 
 
TR 2009/D4: Income tax: Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement 
Joint Submission lodged 9 October 2009 
 
TR 2009/D3: Income tax: superannuation contributions 
Joint Submission Lodged 31 July 2009 
 
TR 2009/D2: Income tax: trading stock – treatment of discounts, rebates and other trade incentives offered by sellers to buyers 
Joint Submission Lodged 19 June 2009  
ATO Response - Compendium TR 2009/5 Issued 10 September 2009 
 
TR 2009/D1: Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities. 
Joint Submission Lodged 13 May 2009 
ATO Response - Compendium TR 2009/6 Issued 30 September 2009