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21 Jun 07 Application of the same business test to consolidated and MEC groups - TR 2007/2

On 20 June 2007, the ATO issued final Taxation Ruling TR 2007/2 entitled "Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between s 165-210 and s 701-1 of ITAA 1997". It was previously released in draft form as TR 2006/D4: see 2006 TAXVINE No 10 (6) (31 March 2006).

For a copy of TR 2007/2, go here

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