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The ATO has produced a factsheet noting that changes made by Tax Laws Amendment (2007 Measures No 3) Act 2007 (Act No 79 of 2007), which received Royal Assent on 21 June 2007, have extended, from 3 years to 4 years, the transitional period in which thin capitalisation reporting entities could elect to use accounting or prudential standards that applied immediately prior to 1 January 2005.

For a copy of the factsheet, go here

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