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Law Council of Australia

Business Law Section

Targeted amendments to the Division 7A integrity rules

The submission to the Treasury in response to the Targeted amendments to the Division 7A integrity rules Consultation Paper was prepared by the Taxation Committee of the Business Law Section.

This submission will not deal with all, but only some aspects, of the legislative changes proposed in the Consultation Paper. Unless stated otherwise, all legislative references are to the Income Tax Assessment Act 1936.

You can read the full submission below.


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