House of Representatives
New Business Tax System (Consolidation) Bill (No. 1) 2002
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)This refers to:
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- the COT for companies;
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- the substantial COT for listed public companies and their 100% owned subsidiaries; and
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- the 50% stake tests for trusts.
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