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Guide to the simplified imputation system

Guide to the simplified imputation system

This interim guide provides an overview of the simplified imputation system (SIS) that came into effect on 1 July 2002. The system deals with how Australian corporate tax entities pass on credit for tax paid to their members.

http://ato.gov.au/distributor.asp?doc=/content/40430.htm

Published: January 9 2004

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