Published on 27 Oct 06
by THE TAX INSTITUTE
A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2006/D43: 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?
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS