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Business Taxation Reform Proposal to Re-Draft and Broaden the General Anti-Avoidance Rule

Published on 14 May 00 by THE TAX INSTITUTE

The Taxation Institute of Australia is concerned with the porposals contained Recommendations 6.1 to 6.5 of the final Report of the Review of Business Taxation (RBT) (A Tax System Redesigned) to streamline the general anti-avoidance rule.

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TAX POLICY & RESEARCH DIVISION

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