Published on 08 Dec 06
by THE TAX INSTITUTE
A joint submission regarding TD 2006/D39 - Income tax: consolidation: if a member of a consolidated group is reinstated under section 601AH of the Corporations Act 2001 after having been deregistered, will it be taken to have continued to satisfy the membership requirements in section 703-15 of the Income Tax Assessment Act 1997 during the period between deregistration and reinstatement?
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS