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?
TAXPAYERS AUSTRALIA INC
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS