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.
TAXPAYERS AUSTRALIA INC
CORPORATE TAX ASSOCIATION
TAXATION INSTITUTE OF AUSTRALIA
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