Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)
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Notice of Withdrawal
1. TR 2002/6 explains whether an entity is eligible to be a Simplified Tax System (STS) taxpayer and the application of grouping provisions for the purposes of the former STS regime in Division 328 of the Income Tax Assessment Act 1997.
Commissioner of Taxation
12 April 2017
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