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Cash flow boost: questions on interpretation

Published on 01 Jun 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Tax practitioners can be forgiven for thinking that, if their clients have missed out on the cash flow boost, it is now too late to apply for this concession. Contrary to this assumption, a review of the cash flow boost arising in the quarterly business activity statement period 31 March 2020 can be instituted two years after the lodgment due date of that business activity statement.

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Bill Mavropoulos
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