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25 May 06 Consolidation: deferred tax liability recognised and measured under AASB 1020 (AAS 3) - TD 2006/D18

This draft Taxation Determination was released on 24 May 2006 for public comment by 23 June 2006. Its full title is "Income tax: consolidation: is a deferred tax liability recognised and measured in accordance with AASB 1020 (AAS 3) 'Income Taxes' (the 1999 standard) an accounting liability under s 705 70(1) where the 1999 standard was not adopted for the recognition and measurement of the liability for financial reporting purposes for the period within which the joining time occurred?" The answer given is No.

For a copy of TD 2006/D18, go here

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