Published on 12 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/D73 Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by a subsidiary member of a consolidated group and the contract settles after the subsidiary has left the group?
TAXPAYERS AUSTRALIA INC
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXATION INSTITUTE OF AUSTRALIA
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CORPORATE TAX ASSOCIATION