Home / HomeThis draft Taxation Determination was released on 20 September 2006 for public comment by 20 October 2006. Its full title is "Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis?" The answer given is Yes.
Consolidation: goodwill market value where related party transactions - TD 2006/D43
21 Sep 2006
For a copy of TD 2006/D43, go here