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Tax tips: Maximum net asset value test

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

The recent decision of Gordon J in Bell v FCT addresses the question of when a liability of an entity will be “related to” an asset for the purposes of the maximum net asset value test.

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John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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