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Submission Loans to Shareholders made by Private Companies - Section 108

Published on 15 Aug 97 by THE TAX INSTITUTE

The following the recommendations made in the submission by the Taxation Institute of Australia, in response to the details of the proposed amendments to section 108 announced in the 1997/98 Federal Budget and as set out in the ATO's consultation paper released on 31 July 1997

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TAX POLICY & RESEARCH DIVISION

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