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Out of the red: taxing corporations and CGT and trusts

Published on 01 Feb 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article is a summary from the Red Edition of Taxation in Australia, Vol 4 no 3. The article briefly looks at the design of the corporate tax system and the impact of the presence of capital gains tax at the company level and at the shareholder level

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Lynne M OATS

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