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09 Oct 09 Taxation Institute's SME Subcommittee

The Taxation Institute's SME Subcommittee, chaired by Mark Pizzacalla FTIA (HLB Mann Judd, Melbourne) met on Tuesday 6 October 2009. Subcommittee members discussed a number of issues including: the tax treatment of earnout arrangements, the treatment of unpaid present entitlements under Division 7A and TD 2009/5 which concerns the exercise of the Commissioner's discretion under Division 7A.

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