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Income tax: thin capitalisation - definition of assets and liabilities for the purposes of Division 320

Published on 27 Aug 02 by THE TAX INSTITUTE

The taxation professional bodies welcomed Draft Taxation Ruling TR 2002/D6, but considered it should not be issued in its current form, for several reasons.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA

 

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