Published on 17 Nov 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper helps you understand the new rule for ultimate beneficiaries that were introduced in 1998. It talks about UB statements, gives examples of calculations and categories, due dates, and ATO adjustments that will be made in later years.
Joe is a KPMG Tax Partner who has extensive experience advising on debt forgiveness and similar transactions. Joe is a member of the NSW State Council and Education Committee for the Taxation Institute.
Current at 10 September 2004
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