28 Apr 11 4 Addenda issued
On 27 April 2011, the ATO issued the following 4 Addenda:
- TD 2004/76A1 - Addendum Income tax: consolidation: are the voting interests in a foreign company held by a subsidiary member of a consolidated group treated as being voting interests of the head company of the group when determining whether s 23AJ of ITAA 1936 applies to a dividend paid to the group?
- TR 2001/14A6 - Addendum Income tax: Division 35 - non-commercial losses
- TR 2007/6A1 - Addendum Income tax: non-commercial business losses: Commissioner's discretion
- GSTR 2004/9A2 - Addendum Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise