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Submission regarding Draft Tax Determination 2002/D10

Published on 25 Sep 02 by THE TAX INSTITUTE

We generally agree with the reasoning adopted in TD 2002/D10 subject to the following.

The position taken by the Commissioner in this draft determination on the status of the decision of the Full Federal Court in Eastern Nitrogen Ltd v FC of T is unacceptable.

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TAXPAYERS AUSTRALIA INC


 
INSTITUTE OF CHARTERED ACCOUNTANTS

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TAXATION INSTITUTE OF AUSTRALIA

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CPA AUSTRALIA

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