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21 Nov 2019 Anti-avoidance rules for circular trust distributions now extend to family trusts

The Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 received Royal Assent on 28 October 2019. This amended the law to extend the anti-avoidance rules that apply to other closely held trusts that undertake circular trust distributions to family trusts. 

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