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Division 243 - gains on limited recourse debt

Published on 07 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation explains the process of division 243 being introduced into legislation, why it was introduced and the affect it will have on taxpayers.

Author profile:

Tony STOLAREK
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
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This was presented at Anti-avoidance finance rules now law after 3 years! .

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Division 243 - gains on limited recourse debt

Author(s):  Tony STOLAREK

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Anti-avoidance finance rules now law after 3 years

Author(s):  David WOOD

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