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Tax cases: What constitutes a connected entity for the purposes of the maximum net asset value test?

Published on 01 Apr 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A husband and wife each held about 30% of the shares in a company. Was the value of the net assets of the company to be included in the maximum net asset value test?

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Michael NORBURY
Current at 27 September 2011 Click here to expand/collapse more articles by Michael NORBURY.
 

 

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