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09 Nov 06 Consolidation: reinstatement of deregistered company - TD 2006/D39

This draft Taxation Determination was released on 8 November 2006 for public comment by 8 December 2006. Its full title is "Income tax: consolidation: if a member of a consolidated group is reinstated under s 601AH of the Corporations Act 2001 after having been deregistered, will it be taken to have continued to satisfy the membership requirements in s 703-15 of ITAA1997 during the period between deregistration and reinstatement?" The answer given to that question is Yes.

For a copy of TD 2006/D39, go here

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