Published on 01 Oct 01
by "THE TAX SPECIALIST" JOURNAL ARTICLE
By Stephen Barkoczy, Assoicate Professor, Monash University & Consultant Lawyer, Blake Dawson Waldron.
The Pooled Development Funds ('PDF') program was established in Australia in 1992 to assist small medium enterprises gain access to equity capital.
This article gives an overview of the tax rules and concessions relating to Pooled Development Funds and their shareholders.
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