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Same business test Draft Ruling: will groups pass or fail?

Publication date: 07 Apr 06 | Source: WEEKLY TAX BULLETIN

Issue: No. 14 2006

Pages: pp. 559-561

Abstract:
Draft Taxation Ruling TR 2006/D4, released by the Tax Office on 29 March 2006, sets out the Commissioner's preliminary views on the application of the SBT to consolidated and MEC groups.

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Author profile

Paul Abbey
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
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