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).
Current at 28 June 2005
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