Miscellaneous

Joint professional body submission in relation to TD 2008/D17

Author: Taxation Institute Of Australia,Icaa,Cpa Australia,National Institute Of Accountants,Taxpayers Australia Inc

Published Date: 30 Jan 2009

 

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The objective of the share capital tainting rules in Division 197 of the Income Tax Assessment Act 1997 (ITAA 97) is outlined in paragraph 4.4 of the Explanatory Memorandum (EM)  to Tax Laws Amendment (2006 Measures No.3) Bill 2006 introducing Division 197 of the ITAA 97:
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  • Published By:Taxation Institute Of Australia,Icaa,Cpa Australia,National Institute Of Accountants,Taxpayers Australia Inc
  • Published On:30 Jan 2009

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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