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This draft Taxation Determination was released on 26 August 2009 for public comment by 9 October 2009. Its full title is "Income tax: can Part IVA of ITAA 1936 apply to an employee savings plan as described in Taxpayer Alert TA 2008/13?"  As may be anticipated, the answer given is Yes.

For a copy of TD 2009/D5, go here


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