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01 Mar 07 CFCs: foreign company limited by guarantee - TD 2007/D2

This draft Taxation Determination was released on 28 February 2007 for public comment by 30 March 2007. Its full title is "Income tax: can the attribution regime relating to controlled foreign companies apply to an Australian entity that is a member of a foreign company limited by guarantee?" The answer given is Yes.

For a copy of TD 2007/D2, go here

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