Published on 30 Mar 00
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper refers to all six recommendations, then endeavours to provide some insight as to how consolidation may apply,particularly to closely held entities including trusts. There is no draft legislation available yet. It is anticipated that draft legislationmay be available around June/July 2000, with the family group provisions to be drafted thereafter.
Current at 26 May 2009
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