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Published on 03 May 12
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
unrelated commercial activities
proposed rules on 'unrelated commercial activities'
conclusions on the UCA regime
the 'in Australia' requirement
the government's response
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group. Current at 24 March 2009Current at 12 May 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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