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(4) How does the objective purpose test in s.177D ITAA36 operate? Explain your answer with reference to the 8 factors and PSLA 2005/24 as well

(4) How does the objective purpose test in s.177D ITAA36 operate? Explain your answer with reference to the 8 factors and PSLA 2005/24 as well as relevant case law.

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