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Sec 80E: does "same business" mean "identical business"? - a critical analysis of TR 94/D42

Publication date: 01 Feb 95 | Source: CCH JOURNAL OF AUSTRALIAN TAXATION

Issue: VOL. 7(1)

Pages: pp2-5

Mentions the new "Transactions Test"

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Author profiles

- Current at 19 November 2004
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Sarah Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and a chartered accountant with over 25 years of tax experience. - Current at 15 October 2014
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