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Exposure Draft Legislation - Loss Recoupment Rules

Published on 04 Apr 05 by THE TAX INSTITUTE

The Taxation Institute of Australia is pleased to have been given the opportunity to comment on the Exposure Draft legislation on loss recoupment rules. These comments are confined to a discussion of the text of the Draft. While, in our view, the policy underlying the Draft is unsatisfactory and unnecessary, we will not seek to address our concerns with the underlying policy in this submission, other than it noted that it is a policy which the Review of Business Taxation explicitly considered and rejected, which has now been adopted.

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