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Some welcome relief in sight from "sudden death" public trading trust rules.

Publication date: 15 Aug 08 | Source: WEEKLY TAX BULLETIN

Issue: No 35 2008

Pages: pp.1312-

Abstract:
In a welcome move, the Federal Government has released draft amendments to Div 6C of the ITAA 1936. The proposed amendments will provide some welcome relief from the "sudden death" nature of the public trading trust rules and remove uncertainty around the permissability of certain common group transactions, such as the provision of cross guarantees.

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Author profiles

Charles ARMITAGE
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Thomas McAuliffe CTA
Thomas is a Senior Associate with the Sydney office of Allens Arthur Robinson. Thomas advises on domestic and international income taxation as it affects large corporations and managed funds, and specialises in mergers and acquisitions, debt and equity capital markets and structured finance. - Current at 01 February 2011
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