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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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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
- Current at 19 November 2004
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TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004
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CORPORATE TAX ASSOCIATION
- Current at 19 November 2004
CPA AUSTRALIA
- Current at 19 November 2004

 

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