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10 May 07 Consolidation: effect of deregistration and reinstatement of consolidated group member - TD 2007/15

This final Taxation Determination was issued on 9 May 2007. It was previously released in draft form as TD 2006/D39: see 2006 TAXVINE No 43 (12) (10 November  2006). Its full title is "Income tax: consolidation: if a member of a consolidated group is reinstated under s 601AH of the Corporations Act 2001 after having been deregistered, will it be taken to have continued to satisfy the membership requirements in s 703-15 of ITAA1997 during the period between deregistration and reinstatement?" The answer given is Yes.

For a copy of TD 2007/15, go here

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