Home / HomeThis final Taxation Ruling was issued on 19 July 2006. It was previously released in draft form as TR 2005/D13: see 2005 TAXVINE No 37 (10) (23 September 2006). Its full title is "Income tax: consolidation: recognising and measuring the liabilities of a joining entity under s 705-70(1) of the ITAA 1997 where the joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005".
Consolidation: recognising and measuring liabilities of joining entity post 1 January 2005 - TR 2006/6
20 Jul 2006
For a copy of TR 2006/6, go here