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Refunding imputation credits - Trustees

 
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1 For trustees liable to be assessed under section 98 of the ITAA 1936 there has been a change in the law that denies them a refund of excess imputation credits from 1 July 2000. See "Special arrangements for trust tax returns processed prior to 3 July 2002" below.

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Last Modified: Friday, 14 July 2006
 
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