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Release of draft Taxation Determination TD 2006/D19

The Tax Office has recently released draft Taxation Determination TD 2006/D19. This draft determination deals with the cost base rules for shareholders of companies that undergo a demerger (within the meaning of the demerger provisions in Division 125 of the Income Tax Assessment Act 1997). http://ato.gov.au/distributor.asp?doc=/content /75646.htm Published: June 9 2006

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