ATO Consultation Paper—Capital Management Advice and Guidance
The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) has provided a submission to the Autralian Taxation Office in relation to Capital Management Advice and Guidance.
The Committee welcome the opportunity to make a submission in relation to PS LA 2008/10 and TR 2010/4, which are both currently under consideration by the ATO.
Each of these rulings has elements that are moderately useful in the context of Australian companies being able to undertake corporate capital transactions in a cost-effective manner.
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