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Australia’s anti-deferral regime podcast

Published on 25 Jul 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This session addresses practical issues arising from the ongoing reform of Australia's anti-deferral regime including:

  • state of play and consultation process
  • critical threshold issues including:
    • what is control?
    • active business exemption
    • participation interest
  • what is outstanding?

Author profile:

Neil BILLYARD

Click here to expand/collapse more articles by Neil BILLYARD.
 
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