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01 Sep 11 2 Addenda issued

On 31 August 2011, the ATO issued the following two addenda:

  • TD 94/55A1 - Addendum Income tax: when does providing an item of property constitute the provision of entertainment within the meaning of subsection 32-10(1) of ITAA 1997?
  • TR 92/11A1 - Addendum Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

 


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