18 Oct 077 Consolidation: cost base of the goodwill - TD 2007/27This final Taxation Determination was issued on 17 October 2007. It was previously released in draft form as TD 2005/D21: see 2005 TAXVINE No 25 (17) (1 July 2005). Its full title is "Income tax: consolidation: is the cost base of the goodwill referred to in s 711-25(2) of ITAA 1997 limited to the cost base of goodwill previously identified under s 705-35(3) of that Act?" The answer given is Yes.
For a copy of TD 2007/27, go here