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Joint submission regarding TD 2004/D71

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?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXATION INSTITUTE OF AUSTRALIA

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CORPORATE TAX ASSOCIATION

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