Published on 18 Nov 05
by THE TAX INSTITUTE
A joint professional body submission to the ATO in relation to the draft tax ruling TR 2005/D15. Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) of the Income Tax Assessment Act 1997.
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS