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Joint submission regarding TD 2005/D30

Published on 09 Sep 05 by THE TAX INSTITUTE

A joint professional body submission written to the ATO in relation to the draft consolidation tax determination TD 2005/D30: can the head company of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed from outside the group by it or a subsidiary member to buy shares in another subsidiary member of the group?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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NATIONAL INSTITUTE OF ACCOUNTANTS



ICAA

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