Published on 01 Nov 97
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article discusses the new Taxation Law Amendment (Trust Loss and Other Deductions) Bill 1997, comparing it with the draft trust loss provisions of the 1995 Taxation Laws Amendment Bill (No 4). In particular, this article focuses on family trusts, providing definitions of family trusts and groups, and highlighting problems with the new Bill.
TAX POLICY & RESEARCH DIVISION
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