Published on 05 Aug 05
by THE TAX INSTITUTE
A joint submission by the Tax Institute, the National Institute of Accountants, the Institute of Chartered Accountants in Australia, CPA Australia and Taxpayers Australia regarding TD 2005/D21 Income Tax: Consolidation: how is the tax cost of goodwill referred to in subsection 711-25(2) of the Income Tax Assessment Act 1997 identified?
NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA