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This draft Taxation Determination was released on 8 July 2009 for public comment by 7 August 2009. Its full title is "Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of ITAA 1997 prevent the deduction, under s 40-880 of that Act, of incidental costs described in s 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group?" The answer given is No.

For a copy of TD 2009/D4, go here


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