TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income
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[2012] ATOTR 3
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Australian Taxation Office
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Australia - Commonwealth
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circa 2012
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AustLII
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