Published on 12 Jun 09
by THE TAX INSTITUTE
As reflected in the comments below, the Taxation Institute broadly supports the proposed changes outlined in the Paper. However, the Taxation Institute recommends certain modifications to the approach suggested in the Paper. These recommendations are outlined below. In particular, the Taxation Institute recommends that the amendments apply retrospectively, with effect from 1 July 2000, instead of from 1 July 2002 as proposed in the Paper.
TAXATION INSTITUTE OF AUSTRALIA
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