Skip to main content
shopping_cart

Your shopping cart is empty

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?

Author profiles:

CPA AUSTRALIA


 
TAXPAYERS ASSOCIATION OF NEW SOUTH WALES



TAXATION INSTITUTE OF AUSTRALIA

Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

NATIONAL INSTITUTE OF ACCOUNTANTS



ICAA

Copyright Statement