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Australia - Deduction generator arrangements

Country:
Australia
Author:
T. Toryanik
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 5
Published:
1 October 2009
This article highlights the main features of "deduction generator" arrangements that may be used to create income tax deductions without creating a corresponding exposure to an economic loss. These arrangements were described in Taxpayer Alert TA 2009/9 issued by the Australian Taxation Office earlier this year.
 
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