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Joint submission regarding TD 2004/D68

Published on 05 Nov 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 Draft Taxation Determination TD 2004/D68 Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997, when the entity becomes a subsidiary member of a consolidated group?

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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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