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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.

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TAXPAYERS AUSTRALIA INC
Current at 19 November 2004
 
TAXATION INSTITUTE OF AUSTRALIA
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ICAA
Current at 19 November 2004

CORPORATE TAX ASSOCIATION
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004

 

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