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On 20 October 2010, draft Taxation Determination TD 2010/D3 was released for public comment by 19 November 2010. Its full title is "Income tax: where an equity interest is a financial arrangement which satisfies both s 230-45(1) and s 230-50(1) of ITAA 1997, which provision applies?"

The answer given is s 230-50(1) applies.


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