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This final Taxation Ruling was issued on 1 August 2007. It was previously released in draft form as TR 2006/D12: see 2006 TAXVINE No 46 (15) (1 December 2006).

The Ruling considers the treatment under Subdivision 705-E and section 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, the tax cost setting amounts of reset cost base assets of an entity that becomes a subsidiary member of the group.

For a copy of TR 2007/7, go here

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