Published on 14 Jul 05
by THE TAX INSTITUTE
This is a joint submission made by the Institute of Chartered Accountants in Australia, CPA Australia, the National Institute of Accountants, the Tax Institute and Taxpayers Australia regarding TD 2005/D14 Income tax: consolidation: is there an ordering rule in respect of the choices made to add modified market value to different real loss-makers from the same value donor, under multiple applications of the formula in subsection 707-325(3) of the Income Tax (Transitional Provisions) Act 1997?
TAXPAYERS AUSTRALIA INC
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS