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Interaction of the new debt-equity borderline with the loss continuity test and imputation

Published on 01 Jan 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article explores the impact the new debt/equity borderline will have on the continuity of ownership rules and imputation.

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Peter KOIT
Current at 19 November 2004 Click here to expand/collapse more articles by Peter KOIT.
 

 

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