Part 5: Understanding aggregated turnover

Published Date: 20 Apr 2023


The concept of 'aggregated turnover' is relevant to many provisions in the tax law and a wide range of business taxpayers, not just small business entities.

This session will discuss:

  • Relevance of 'aggregated turnover' to various provisions in the tax law
  • General meaning of 'aggregated turnover'
  • How the meaning is modified for different purposes
  • Practical issues with determining entities that are 'connected with' the taxpayer and the taxpayer's affiliates.

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