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Volume 2
Reforming the Income Tax Act definitions of "associated persons"
Overview
Reforms should not proceed
Application to land provisions
Companies tests
Relatives test – modifying the definition of "de facto relationship"
Trust tests
Partnership tests
Tripartite test – scope
Use of existing anti-avoidance provisions
Dividend and fringe benefit tax rules – proposal to remove associated persons test should not proceed
Rationalisation of associated persons definitions
Rationalisation of other provisions
Application date
Miscellaneous matters
Contents
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