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)
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Peter McGinty, Chartered Accountants Australia and New Zealand