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The refinancing principle as applied to trusts

Published on 01 Nov 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The scope of the 'refinancing principle' with respect to trusts, which refers to the ability of a trust to modify its funding mix from equity to debt and obtain associated interest deductions, has recently been clarified by the Commissioner

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Denis BARLIN
Current at 16 May 2011 Click here to expand/collapse more articles by Denis BARLIN.
 

 

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