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The other end of the food chain - Consolidation and Exits: summary charts
Published on 01 Aug 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article highlights and summarises some important disparities between the consolidation 'entry' and 'exit' calculations and the implications of consolidation on structuring a disposal as an asset or entity sale. For a detailed analysis of these issues see the August and October 2004 editions of The Tax Specialist.
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Kenneth Spence CTA-Life
