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30 Nov 06 Consolidation: errors in tax cost setting amounts of reset cost base assets - TR 2006/D12

This draft Taxation Ruling was released on 29 November 2006 for public comment by 26 January 2007. The draft Ruling considers the treatment under Subdivision 705-E and s 104-525 of ITAA 1997 of errors the head company of a consolidated group or multiple entry consolidated (MEC) group makes in working out, in purported compliance with Division 705 of ITAA 1997, tax cost setting amounts (TCSAs) of reset cost base assets of an entity that becomes a subsidiary member of the group.

For a copy of TR 2006/D12, go here

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