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Dividends and franking credits

Published on 21 May 98 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper is a discussion of the 45 day rule, general anti-avoidance and anti-streaming measures announced in the 1997-98 Budget.

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Simon MATTHEWS

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This was presented at Workshop - Dividends & Franking Credits.

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Dividends & Franking Credits

Author(s):  Simon MATTHEWS

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