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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?

Author profiles:

CPA AUSTRALIA


 
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

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