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?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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