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The Taxpayers' Guide 2013 - 2014, 25th Edition by Taxpayers Australia

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5.000   COMPANIES

5.100   Definition of a company

The definition of ‘company’ includes all bodies or associations (whether incorporated or not), but not partnerships or joint ventures.

The definition covers not only incorporated bodies easily recognised as companies (firms with Ltd, Pty Ltd or N.L. after their ...

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