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Division 16E guidelines

Publication date: 01 Nov 95 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: VOL 30 NO 5

Pages: 259-260

The provisions of Division 16E of Part III of the ITAA, which generally apply to deferred interest and discount securities, came into effect on 16 December 1984 and apply to securities issued after that date

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Celeste Black
Celeste is a Associate Professor, Faculty of Law, University of Sydney, Australia. - Current at 01 April 2016
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