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Joint submission regarding TD 2005/D8

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/D8 Income tax: consolidation: membership: can an Australian resident subsidiary which qualifies as a transitional foreign-held subsidiary or a transitional foreign-held indirect subsidiary of a consolidatable or potential MEC group under the transitional rules in Division 701C of the Income Tax (Transitional Provisions) Act 1997 remain outside the group when the group consolidates?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004

TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

CPA AUSTRALIA
Current at 19 November 2004

 

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