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On 6 November 2013, the ATO withdrew TR 2012/D5 (Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of s 974-80(1)(b) of ITAA 1997) with effect from the same day.

TR 2012/D5W states that TR 2012/D5 will be replaced by a Law Administration Practice Statement

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