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Review of the debt/equity tax rules paper

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • policy design of Division 974
  • operation of the debt/equity rules
  • the application of section 974-80.

Author profile:

Teresa DYSON

Click here to expand/collapse more articles by Teresa DYSON.
 

This was presented at 2014 Financial Services Taxation Conference .

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