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Joint Professional Body Submission in relation to TD 2005/D35

Published on 16 Sep 05 by THE TAX INSTITUTE

A joint professional body submission in relation to the draft tax determination TD 2005/D35 - income tax: can the head company of a consolidated group make a choice to use the 'applicable functional currency' under section 960-60 of the Income Tax Assessment Act 1997, where it is an Australian resident required to prepare financial reports under section 292 of the Corporations Act 2001?

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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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