Published on 10 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/D71 Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by an entity before it joins a consolidated group as a subsidiary member and the contract settles after joining?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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CORPORATE TAX ASSOCIATION