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Review of the debt/equity provisions of the income tax law regarding certain 'at call' loans

Published on 30 Apr 04 by THE TAX INSTITUTE

The Taxation Institute's submission in response to the Treasury Discussion Paper, Review of the Debt/Equity Provisions of the Income Tax Law Regarding Certain 'At Call' Loans. The Taxation Institute makes some general comments about its overall position on this Discussion Paper, followed by specific comments, which address each section of this Paper.

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