Hi Chris,
That Foreign Income Return Form Guide I downloaded doesn’t appear to be available for download as a PDF file any more. I looked for it again a few days ago and couldn’t find it.
However, there is a newer online version available. The downloaded version I have is for 1997-1998 while the online version is dated 2003-2004. I had a quick look through parts of the online version though and didn’t notice anything specifically different. I could email you the older PDF one if you want it – it’s a little over 2MB. The newer online version is available here:
The parts of the tax act that relate to this stuff, that I’ve seen, are in the 1936 section, part III, division 6 and 6AAA, part X, and possibly part XI. The tax act is available here:
Cheers,
GPHi GP,
Thanks for those links. It is nice to have the guides at the ready to quote them.
I have noted that most of the legislative references to definitions etc refer back to the 1936 Act.
It has mystified me as to why this part was not included in the progressive rewrite of the Tax Act since 1997.
But who are we to question the ATO?
Christopher Raynal
Master Accountants Group Limited
PO Box 46018 Herne Bay
Auckland New Zealand
Ph +64 9 360 3259
Fax +64 9 360 2180
http://www.masteraccountants.co.nz
You must be logged in to reply to this topic. If you don't have an account, you can register here.
