03 Mar 11 4 Addenda issued
On 2 March 2010, the ATO issued the following 4 Addenda:
- TD 2005/53A1 - Addendum Income tax: consolidation: exit tax cost setting rules: where an accounting liability added at s 711-45(1) of ITAA 1997 is modified by the operation of ss 711-45(3) and (5), does the amount determined under s 711-45(5) override the adjustment made by s 711-45(3)?
- TR 2000/5A1 - Addendum Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements
- TR 2007/7A1 - Addendum Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets
- FTD 2006/3A2 - Addendum Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006?