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Joint professional body submission on TD 2006/D2

Published on 21 Feb 06 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2006/D2 Income tax: consolidation: subsidiary in liquidation - are unsatisfied debts of a subsidiary at the time of deregistration, being debts owed to creditors outside of the consolidated group, accounting liabilities for the purposes of subsection 711-45(1) of the Income Tax Assessment Act 1997?


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