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  2004

The New Section 109XB

Source: New South Wales

Published Date: 22 Mar 2004

 
Section 109UB is rightly regarded as one of the most difficult provisions in the Tax Acts. It is effective from 12 December 2002.

This seminar covered:
- why Section 109UB exists?
- its operation in Division 7A
- shat has drawn the Government's attention to these issues (asset revaluation reserve strategies and their interplay with 109UB)
- what has led up to the 12 December announcement (background to the Board of Taxation Report)?
- press releases
- how the replacement 109UB works
- is 109XB broader than 109UB?
- testing it against the asset revaluation reserve strategy.

Details

  • Published On:22 Mar 2004
  • Took place at:The Menzies Hotel, Sydney

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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2004

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