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A joint professional body submission on TD 2005/D46

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?

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NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004
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ICAA
- Current at 19 November 2004
CPA AUSTRALIA
- Current at 19 November 2004

 

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