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Joint submission regarding TD 2004/D79

Published on 31 Jan 05 by THE TAX INSTITUTE

Joint submission by the Institute of Chartered Accountants in Australia, CPA Australia, Taxation Institute of Australia and Taxpayers Australia regarding TD 2004/D79 Income tax: consolidation: does the phrase 'could be recognised in the joining entity's statement of financial position' in subsection 705-90(2) of Income Tax Assessment Act 1997 refer to the application of accounting policies consistent with the established accounting framework in preparing an entity's notional statement of financial position as at the joining time?

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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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