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Prospectus and Corporations Law Requirements

Published on 11 Jun 98 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered include:
- TR97/D17 - key thurst
- Revenue v capital components
- 13 months rule
- 221D applications

Author profile:

Nick Oliver
Nick is a Senior Tax Counsel with the ATO in Adelaide. As a member of the Tax Counsel Network he has been involved with a wide variety of public rulings, litigation and tax law development work, including some of the small business measures. He has specialised in R&D issues since 1998 and has practised in that area to the present day. He has been an ATO member of the Tax Office's General Anti-avoidance Rules Panel since 2007. Current at 12 September 2011 Click here to expand/collapse more articles by Nick OLIVER.
 

This was presented at Tax Effective Investments.

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Tax Aspects

Author(s):  Rob O'CONNOR

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