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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?

Author profiles:

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

ICAA
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004
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