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Submission regarding TD 2005/D23

Published on 29 Jul 05 by THE TAX INSTITUTE

A joint submission regarding the draft tax determinatation TD 2005/D23: Income Tax: Consolidation: What is the tax cost of an asset of a leaving entity that is only recognised upon the entity ceasing to be a subsidiary member of a consolidated group when the single entity rule ceases to apply.

Author profiles:

CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



CORPORATE TAX ASSOCIATION



TAXATION INSTITUTE OF AUSTRALIA

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