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Collective investment vehicles: all aboard for flow-through taxation

Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The following article examines proposed Div 157 of A New Tax System (Income Tax Assessment) Bill 1999 and considers the status of "Collective Investment Vehicles" under the consistent entity regime.

Author profile

Michael Taylor-Sands FTI
Sue is a Partner at Clayton Utz specialising in taxation and stamp duty. She has represented a range of significant clients on the full spectrum of taxation matters including advising on transactions, international tax, general corporate tax and tax litigation. Sue has participated on various committees and consults with Treasury and the ATO on taxation issues. - Current at 15 April 2011
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