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Legislation
ATO documents that consider ITAA 1936 s of a distribution), that appropriation ordinarily determines the character of the distributed amount for the purposes of section 47 and other provisions
4 documents
Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?
Income tax: listed investment companies
Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?
Income tax: Listed investment companies