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20 Jul 06 Withdrawal and Addendum

On 19 July 2006, the ATO issued the following Addendum:

- TR 2004/14A Income tax: consolidation: recognising and measuring the liabilities of a joining entity under s 705-70(1) of ITAA 1997

On 19 July 2006, the ATO withdrew the following draft Taxation Determination with effect from that day:

- TD 2006/D12W Income tax: will a balancing adjustment amount arise under s 40-285 of ITAA 1997 if a balancing adjustment event, such as a sale, occurs for a depreciating asset before the taxpayer uses the asset, or has it installed ready for use, for any purpose?

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