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29 Apr 10 Part IVA and asymmetric swap schemes - TD 2010/12

On 28 April 2010, the ATO issued Taxation Determination TD 2010/12 entitled "Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?" The question posed in the Determination is answered Yes. The Determination was previously released in draft form as TD 2009/D12.

 


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