Published on 10 Jun 05
by THE TAX INSTITUTE
A joint submission by the Tax Institute, the Institute of Chartered Accountants in Australia, CPA Australia, The National Institute of Accountants, and Taxpayers Australia regarding TD 2005/D6 Income tax: consolidation: membership: are the eligible tier-1 companies of a foreign-owned group required to form a single multiple entry consolidated group which includes all those eligible tier-1 companies?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA