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Tax consolidation - Extension of time for making/revoking elections until 31 December 2005 and later

Published on 27 Oct 04 by THE TAX INSTITUTE

In this submission the Institute of Chartered Accountants in Australia, the Corporate Tax Association, CPA Australia, the Taxation Institute of Australia, the Minerals Council of Australia and the Australian Petroleum Production and Exploration Association Limited express their considerable concerns about the impending 31 December 2004 deadline for taxpayers who are considering making the irrevocable decision to enter consolidation.


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