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Thinking| 28 Sep 2017
Taxpayer not presently entitled to contingent distributions
Thinking| 29 Aug 2017
The government has recently introduced draft legislation (Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Bill 2017 (Bill)), which proposes to amend the Income Tax Assessment Act 1997 and Income Tax Assessment Act 1936 to create a new framework for determining whether a business can ...