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24 Mar 11 6 addenda issued after consolidation amendments

On 23 March 2011, the ATO issued the following 6 Addenda:

  • TD 2004/4A1 - Income tax: Is a dividend paid before 1 July 1987 an unfranked dividend for the purpose of s 705-50 of ITAA 1997?

    [This Addendum amends Taxation Determination TD 2004/4 to reflect the effect of the amendment to section 705-50 of ITAA 1997 and the subsequent repeal of that section by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010]

  • TD 2004/55A2 - Income tax: consolidation tax cost setting rules: step 3 of the allocable cost amount: is the 'retained profits' amount referred to in s 705-90(2) of ITAA 1997 a cumulative retained profits balance?

    [This Addendum amends Taxation Determination TD 2004/55 to reflect the amendments introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010]

  • TD 2004/70A1 - Income tax: consolidation: does the phrase 'is taken into account at a later time' in s 705-80(1)(a) of ITAA 1997 require that an accounting liability, or a change in the amount of an accounting liability, of a joining entity that is first recognised after the joining time be examined when determining whether or not s 705-80 of that Act applies?

    [This Addendum amends Taxation Determination TD 2004/70 to reflect changes introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010. This Addendum also updates TD 2004/70 to reflect the issue of Taxation Ruling TR 2006/6]

  • TD 2004/71A1 - Income tax: consolidation: can s 705-80 of ITAA 1997 apply to a liability (or a change in a liability) that is recognised for accounting purposes because of an event that occurred after the joining time that provides new evidence of conditions that existed at the joining time?

    [This Addendum amends Taxation Determination TD 2004/71 to reflect changes introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No. 1) Act 2010. This Addendum also reflects changes introduced by Accounting Standard AASB 110 Events after the Reporting Period]

  • TD 2004/77A1 - Income tax: consolidation: general insurance: are accounting liabilities for unearned premiums adjusted under ss 705-75(1) and 705-80(1) of ITAA 1997 for the purposes of working out the allocable cost amount for a joining entity that is a general insurance company?

    [This Addendum amends Taxation Determination TD 2004/77 to reflect changes introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010 and Schedule 5 to the Tax Laws Amendment (Transfer of Provisions) Act 2010. This Addendum also reflects changes to Accounting Standard AASB 1023]

  • TD 2004/78A1 - Income tax: consolidation: do ss 705-75(1) and 705-80(1) of ITAA 1997 apply to any part of an accounting liability for outstanding claims for the purposes of working out step 2 of the allocable cost amount for a joining entity that is a general insurance company?

    [This Addendum amends Taxation Determination TD 2004/78 to reflect changes introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010 and Schedule 5 to the Tax Laws Amendment (Transfer of Provisions) Act 2010. This Addendum also reflects changes to Accounting Standard AASB 1023.]

 


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