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TR 2007/D2 Income Tax; registered agricultural managed investment schemes

Published on 25 May 07 by THE TAX INSTITUTE

It is noted that the Draft Ruling reverses the Commissioner's current view which is reflected in taxation ruling TR 2000/8 and in the numerous product rulings which have been issued previously in relation to agricultural managed investment schemes. It is also noted that the reversal of this view does not appear to be based on any new authority relevant to the issues, and appears to be inconsistent with a long line of established authority.

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