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?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXPAYERS AUSTRALIA INC
CORPORATE TAX ASSOCIATION
TAXATION INSTITUTE OF AUSTRALIA
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