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AIFRS paper

Published on 03 May 06 by THE TAX INSTITUTE

Topics covered in this paper include:

  • Fixed trust issues including units treated as debt, income distribution clauses, resettlements
  • Share capital tainting & disqualifying accounts
  • Thin capitalisation
  • Tax consolidation 

Author profile:

Marcus LEONARD
Current at 09 June 2009 Click here to expand/collapse more articles by Marcus LEONARD.
 

 

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