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Joint professional body submission in relation to TD 2008/D14

Published on 31 Oct 08 by THE TAX INSTITUTE

We agree with the interpretation of section 974-135(1) adopted in the Draft Determination. However, there are still a number of issues with the ascertainment of whether a taxpayer has an effectively non-contingent obligation (ENCO) for the purposes of that provision.

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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ICAA



NATIONAL INSTITUTE OF ACCOUNTANTS

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