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15 Oct 09 CGT: dividend from a disposal of shares under a contract or Scheme of Arrangement - TR 2009/D5

This draft Taxation Ruling was released on 14 October 2009 for public comment by 27 November 2009. Its full title is "Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement".

For a copy of TR 2009/D5, go here

 


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