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Draft Taxation Determination TD 2019/D1 - Joint Submission

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Published on 21 May 19 by THE TAX INSTITUTE

The Taxation Law Committee of the Business Law Section of the Law Council of Australia joint with The Tax Institute welcome the opportunity to provide a submission on the Australian Taxation Office's (ATO) Draft TD 2019/D1 “What is a restructuring for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?” (the Draft TD).

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