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Joint submission regarding TD 2004/D60

Published on 08 Oct 04 by THE TAX INSTITUTE

A 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 2004/60 Income tax: consolidation: does the phrase 'is taken into account at a later time' in paragraph 705-80(1)(a) of the Income Tax Assessment Act 1997 require that an accounting liability, or a change in the amount of an accounting liability, of a joining entity that is first recognised after the joining time be examined when determining whether or not section 705-80 of that Act applies?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

CORPORATE TAX ASSOCIATION
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004

 

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