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Joint submission regarding TD 2004/D57

Published on 08 Oct 04 by THE TAX INSTITUTE

Joint submission from the Taxation Institute of Australia, The Institute of Chartered Accountants in Australia, CPA Australia, Corporate Tax Association of Australia and Taxpayers Australia regarding TD 2004/57 Income tax: consolidation: life insurance: do sections 705-75 and 705-80 of the Income Tax Assessment Act 1997 apply to a policy liability that has been valued under section 713-520 for the purpose of working out step 2 of the allocable cost amount for a joining entity that is a life insurance company?

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CPA AUSTRALIA


 
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXPAYERS AUSTRALIA INC



CORPORATE TAX ASSOCIATION



TAXATION INSTITUTE OF AUSTRALIA

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