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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.

 

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