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20 Apr 11 Streaming trust income: draft Explanatory Memorandum released

On 13 April 2011, the Assistant Treasurer released for public consultation exposure draft legislation on changes to enable the streaming of capital gains and franked distributions. At the time, only an Advanced summary of Explanatory Material was released with the exposure draft.

Treasury has now released a draft Explanatory Memorandum to the Exposure Draft. It can be found here

The closing date for submissions on the draft legislation is Friday, 29 April 2011.

 


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