Submission to the Senate Committee on the Tax Laws Amendment Bill 2005
Submission tmade to the Senate Legislation Committee supporting the relaxation of the continuity of ownership (COT) test but proposing that the same business test (SBT) be retained for large companies/groups.
The comments were prepared in consultation with CPA Australia's Taxation Centre of Excellence.
Document last updated: 27 October 2005 Size: 48 KB Download time: 5 secs*
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