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Tax Laws Amendment Bill (No. 5) 1997 - A submission by the Taxation Institute of Australia

Published on 07 Sep 97 by THE TAX INSTITUTE

At the absolute discretion of the Commissioner, at any time, he can impose the application of Part 7A on any goods merely by prescribing the goods under Sub-section 91C(2). We are most concerned that members of Parliament may have already been misled on the application of the division.

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