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Draft A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 200X/1

Published on 06 May 09 by THE TAX INSTITUTE

As a preliminary note, we support and commend the efforts of the ATO in seeking to address the current uncertainties faced by taxpayers in respect of margin scheme valuations. There has been considerable ambiguity as to the consequences of a valuation not satisfying, in the Commissioner's view, the requirements set out in his margin scheme valuation determinations.

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