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Div 296 to come with potential implementation complexity, CA ANZ says
Div 296 officially introduced to parliament
‘Tax-on-tax’ or business as usual?: Industry divided on Div 296 franking credits
Treasury opens consultation for Div 296 just in time for Christmas
Payday Super, Div 296 changes to revive tax landscape activity
Changes to Div 296 super tax being considered, Treasury confirms
Treasury has underestimated the impact of Div 296, benchmark report indicates
Div 296 super tax is an ill-conceived overreach that punishes success