Published on 26 Mar 14
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- structuring: The issue
- when is an entity connected with you?
- interaction of deemed affiliate rule with “connected with”
- CGT concession stakeholder test
- how do these issues impact structuring?
- wWhich tests are relevant?
Richard J FRIEND
Current at 16 June 2009
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