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Getting Technical Disclosure of Business Tax Debts

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The genesis for these measures can be found in Schedule 5 of the Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019. The Act itself received Royal Assent on 28 October 2019 with the Disclosure of Business Tax Debt measures taking effect the following day. Despite this having been law for some 18 months, anecdotally, it has only been in recent times that more activity has been seen in this space.

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