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Measures to Prevent Trading in Franking Credits

Published on 10 Jun 97 by THE TAX INSTITUTE

In response the Government's proposal to introduce measures to prevent trading in franking credits (and the unintended usage of franking credits through dividend streaming), the Taxation Institute of Australia (the Institute) expresses its general concern about a number of aspects of the underlying policy and application of these proposals.

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TAX POLICY & RESEARCH DIVISION

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