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The nexus for liability - the concept of an interest paper

Published on 24 Aug 95 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The concept of an 'interest' in an entity is a consistent theme running through the provisions of Parts X and XI of the Income Tax Assessment Act, 1936, as amended as well as the non-resident trust estate provisions of Division 6 of Part III, namely Ss.96B and 96C.

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Richard F EDMONDS

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The nexus for liability - the concept of an interest

Author(s):  Richard F EDMONDS

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