Published on 01 Aug 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Amending legislation has limited the 13 month rule for both small and large taxpayers on prepayment of revenue expenditure, as this article explains in a question and answer format
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Current at 15 June 2011
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