Published on 25 Nov 05
by THE TAX INSTITUTE
A joint professional body submission to the ATO on the draft tax determination TD 2005/D46: consolidation: losses: can item 4 in the table in subsection 707-320(2) of the Income Tax Assessment Act 1997 apply to reduce or maintain the available fractions of bundles of losses of the ongoing head company where an application event is covererd by one of the exceptions in section 719-300 of the Income Tax Assessment Act 1997?
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS