Published on 15 Nov 04
by THE TAX INSTITUTE
A joint submission from CPA Australia, the Institute of Chartered Accountants in Australia, the Taxation Institute of Australia, Corporate Tax Association of Australia and Taxpayers Australia regarding Draft Taxation Determination TD 2004/D58 Income tax: consolidation: where the head company and a chosen transitional entity in a consolidated group hold separate membership interests in a non-chosen subsidiary, how does the group calculate the allocable cost amount for the non-chosen subsidiary?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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CORPORATE TAX ASSOCIATION