Division 16E guidelines
01 Nov 95 |
"TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: VOL 30 NO 5
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 is a Associate Professor, Faculty of Law, University of Sydney, Australia.
- Current at
01 April 2016