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Up front: retrospectivity in super ruling of concern to TIA

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Published on 01 Jun 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The TIA submission on TR 99/5 condemns the ATO decision on making this ruling retrospective. In a Media Release issued on 20 May 1999 Mr Dirkis said the Institute was pleased that after years of uncertainty the Tax Office had delivered a policy statement effectively putting a stop to popular year-end tax strategies: employee benefit schemes, controlling interest arrangements, and offshore and non-complying superannuation funds.

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