Published on 17 Feb 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- identifying land rich companies and unit trusts - new tests
- tracing through 20% linked entities
- new minority acquisition triggers
- widening of aggregation provisions
- how and when interests are 'acquired'
- treatment of public and wholesale unit trusts.
Current at 09 June 2009
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