Published on 18 Nov 05
by THE TAX INSTITUTE
A joint professional body submission to the ATO in relation to the draft tax determination TD 2005/D43: consolidation: imputation: which entity in a multiple entry consolidated group is responsible for meeting obligations imposed by Part 3-6 (the imputation provisions) of the Income Tax Assessment Act 1997 in relation to a frankable distribution made to members outside the group by an eligible tier-1 company in the group that is not the provisional head company?
TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS