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/D7 Income tax: consolidation: membership: can an Australian resident company qualify as an eligible tier-1 company of a MEC group if a foreign resident entity is interposed between the Australian resident company and the top company of the group?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA