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Tax tips: Base rate entity: Aggregated turnover test

Published on 01 Nov 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For a company to qualify as a base rate entity, one eligibility requirement is that an aggregated turnover test be met.

 

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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 06 August 2018
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