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15 Oct 09 Can Part IVA apply to an asymmetric swap scheme? - TD 2009/D12

This draft Taxation Determination was released on 14 October for public comment by 13 November 2009. Its full title is "Income tax: can Part IVA of ITAA 1936 apply to an asymmetric swap scheme?" The answer given is Yes.

For a copy of TD 2009/D12, go here

 


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