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18 Nov 10 3 draft Consolidation & CGT Taxation Determinations released

On 17 November 2010, the ATO released the following 3 draft Taxation Determinations for public comment by 17 December 2010:

  • TD 2010/D4 Income tax: consolidation: capital gains: does s 40-880(5)(f) of ITAA 1997 prevent the deduction, under s 40-880 of that Act, of incidental costs described in s 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, before the entity joins the group?
  • TD 2010/D5 Income tax: consolidation: capital gains: does s 40-880(5)(f) of ITAA 1997 prevent the deduction, under s 40-880 of that Act, of incidental costs described in s 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, after the entity joins the group?
  • TD 2010/D6 Income tax: consolidation: capital gains: does s 40-880(5)(f) of ITAA1997 prevent the deduction, under s 40-880 of that Act, of incidental costs described in s 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, after the member leaves the group?

 


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