Published on 19 Aug 05
by THE TAX INSTITUTE
A joint professional body submission regarding the draft tax determination TD 2005/D25 (Income tax: consolidation: how is a consolidated group's allocable cost amount in a leaving entity worked out under section 711-20 of the Income Tax Assessment Act 1997 in respect of an asset that is trated ass if it were a CGT asset under subsection 705-30(5)?
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA
INSTITUTE OF CHARTERED ACCOUNTANTS IN SCOTLAND