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TIA submission: Dividends and streaming

Published on 01 Aug 98 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The TIA submission makes comments on the Taxation Laws Amendment (Company Law Review) Bill 1998 and the Income Tax (Untainted Tax) Bill 1998. These bills abandones various proposals in the July 1996 Discussion paper based on use of a "profits first rule". The submission sets out suggestions for amendments that are believed to be necessary.

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TAXATION INSTITUTE OF AUSTRALIA

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