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Joint submission regarding TD 2004/D85

Published on 07 Feb 05 by THE TAX INSTITUTE

Joint submission from CPA Australia, Institute of Chartered Accountants in Australia, Taxation Institute of Australia, Taxpayers Australia regarding TD 2004/D85 Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 or section 25-95 of the Income Tax Assessment Act 1997, for the tax cost setting amount of partly performed work which has not yet given rise to a recoverable debt?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

CPA AUSTRALIA
Current at 19 November 2004

 

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