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Tax Case: Trust losses remain idle

Published on 01 Nov 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Federal Court has held in Idlecroft Pty Ltd v Commissioner of Taxation [2004] FCA 1087 that a trust stripping scheme was caught by reimbursement agreement provisions of s 100A of the Income Tax Assessment Act 1936.

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Luke FULLAGAR

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