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Following the release of Taxation Ruling 2007/7 (Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets) on 1 August 2007, the head company of a consolidated group is now required to notify the ATO of errors discovered in the calculation of the tax cost setting amounts (TCSA) by completing and lodging the appropriate notification form as soon as practicable after becoming aware of the error(s). The change applies prospectively from 1 August 2007.

The notification forms and instructions are available here

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