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  Miscellaneous 2010

Reform of the anti-tax deferral rules: An update

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2010

 
This article discusses and analyses developments in relation to the reform of Australia's anti-deferral rules, in particular, the proposed rewrite of the controlled foreign company (CFC) rules, the repeal of the foreign investment fund (FIF) rules and the introduction of a modified distribution exemption (to replace section 23AJ of the Income Tax Assessment Act 1936).
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