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Company Losses amendments

Published on 12 Oct 09 by THE TAX INSTITUTE

The Taxation Institute of Australia (Taxation Institute) welcomes the opportunity to provide comments on the exposure draft of the Tax Laws Amendment (2009 Measures No. 6) Bill 2009 and the related explanatory memorandum (Exposure Draft Material). The Exposure Draft Material concerns changes to permit company losses to be deducted where the current rules may deny loss deductions in situations where not all of the shares carry the same rights to dividends, return of capital or voting.

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TAXATION INSTITUTE OF AUSTRALIA

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