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Beyond one dimensional tax laws: lessons from the Australian experiment with related stock and derivative position integration

Published on 01 Apr 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

New tax avoidance rules have been introduced to prevent transfer of the Australian tax benefits which attach to stock dividends.This paper examines the new rules, in the context of the technical legal and policy matters relevant to the operation of the investment capital market.

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Tony RUMBLE

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