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This draft Taxation Determination was released on 11 April 2007 for public comment by 11 May 2007. Its full title is "Income tax: consolidation: does the single entity rule in s 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of s 47 of the Income Tax Assessment Act 1936?" The answer given is No.

For a copy of TD 2007/D5, go here

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