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Tax and SME transactions presentation

Published on 02 Jun 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • recent consolidation amendments in relation to:
    • right to future income ('RFI') deductions
    • deductions in respect of residual assets
    • pre-CGT shareholdings in subsidiary members
  • earnout arrangements:
    • treatment under existing law
    • proposed amendments.

Author profile:

Murray GRAHAM

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This was presented at Private Business Tax Retreat .

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