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Income December 2017

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Running Time: 13:02

Date: 01/12/2017

Foreign equity distributions to corporate partners/beneficiaries (TD2017/21 & TD 2017/22)
Lower corporate tax rate: draft ATO guidance on business test (TR 2017/D7)
Beneficiary assessable under default clause on property profit (Moignard)
Foreign service and foreign tax offsets (Shord)

Topics: Accounting & Tax

Peter McGinty, Chartered Accountants Australia and New Zealand