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Optimum outcomes: tax-effective financial arrangements - Part 4: the dividend streaming and deeming rules

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Published on 01 Apr 98 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The ability of a private company to distribute its profits in the most tax-effective way will, in turn, affect its ability to raise finance tax-effectively. Part 4 of this series examines the implications for small business of the Taxation Laws Amendment Bill (No. 7) 1997.

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Rodney ROSENBLUM
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