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Tax Tips: Same beneficiaries and terms

Published on 01 Nov 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

As noted in item 6 of the Technical News column of this issue of the journal, the Commissioner has released a draft taxation ruling on the circumstances in which the beneficiaries and terms of two trusts will be the same for the purposes of CGT event E1 and CGT event E2 (TR 2005/D15).

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TAXWRITE SERVICES

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