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The holding period and longer-term transfer rule

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses TLA (no 5) bill 1998 which is designed to restrict the circumstances in which a taxpayer is entitled to claim a dividend rebate or franking rebate in respect of a dividend received from an Australian resident company.

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Mark Poole CTA
Mark is a Legal Practitioner Director with KPMG. Current at 01 April 2012 Click here to expand/collapse more articles by Mark POOLE.

This was presented at 6th National Tax Retreat.

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The New Definition of Dividend

Author(s):  Richard J VANN

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The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

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Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

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