Published on 30 Jul 04
by THE TAX INSTITUTE
Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, the Taxation Institute of Australia and the Corporate Tax Association of Australia regarding TD 2004/D10 Income tax: consolidation: capital gains: does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group if an asset is sold by a subsidiary member to an entity outside the group?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
TAXATION INSTITUTE OF AUSTRALIA
CORPORATE TAX ASSOCIATION