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TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 11
Object
11. The object of this Subdivision is to ensure that double taxation does not
arise from the interaction of Parts X and XI with Divisions 6 and 6AAA of Part
III of the Principal Act where a taxpayer has an interest in a CFC held
through a CFT.
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