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Q&A: prepayment rules

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

Author profiles:

Author Photo - Andrew O'BRYAN
Andrew O'BRYAN
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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Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
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