Draft Taxation Determination TD 2019/D1: Income tax: what is a “restructuring” for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?
The submission to the Australian Taxation Office's Draft TD 2019/D1 “What is a restructuring for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?” was prepared by the Taxation Law Committee of the Business Law Section and The Tax Institute.
You can read the full submission below.
Last Updated on 30/03/2020
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