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Joint professional body submission in relation to TD 2006/D41

Published on 17 Nov 06 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft consoldation tax determination TD 2006/D41: consolidation: subsidiary in liquidation - for the purposes of subsection 711-45(1) of the Income Tax Assessment Act 1997, is the amount of an unsatisified liability owed to another member of the consolidated group (intra-group liability') by a subsidiary member at the time it is deregistered equal to the market value of the corresponding asset of that other member?

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NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
TAXPAYERS ASSOCIATION OF NEW SOUTH WALES
- 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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