Published on 11 Nov 05
by THE TAX INSTITUTE
A joint professional body submission in relation to the draft tax determination TD 2005/D39 Income tax: consolidation: membership: when does a MEC group come into existence where a valid choice to form a MEC group is made under section 719-50 of the Income Tax Assessment Act 1997?
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA