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20 Dec 12 6 consolidation addenda issued

On 19 December 2012, the ATO issued the following 6 consolidation addenda:

  • TD 2004/44A1 - Addendum Income tax: consolidation: capital gains: does the transfer of an asset between members of a consolidated group affect the ownership period of the head company for the purposes of applying the small business 15 year exemption in Subdivision 152-B of the ITAA 1997? 
  • TD 2004/45A1 - Addendum Income tax: consolidation: capital gains: how does the controlling individual condition in paragraph 152-110(1)(c) of the ITAA 1997 (one of the conditions for the small business 15 year exemption in Subdivision 152-B) apply to the head company of a consolidated group in respect of the sale of an asset brought into the group by a subsidiary member?
  • TD 2004/46A1 - Addendum Income tax: consolidation: capital gains: is the controlling individual condition in paragraph 152-305(2)(b) of the ITAA 1997 (one of the conditions for the small business retirement exemption) applied to the head company of a consolidated group? 
  • TD 2004/47A1 - Addendum Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the ITAA 1997 affect the application of the controlling individual test in paragraph 152-10(2)(a) when a CGT event happens to a share or trust interest that is a membership interest in a subsidiary member (company or trust) of a consolidated group?
  • TD 2004/79A1 - Addendum Income tax: consolidation: capital gains: if an entity makes a capital gain prior to becoming a subsidiary member of a consolidated group, can it choose to apply the small business replacement asset roll-over under Subdivision 152-E of the ITAA 1997 if it acquires a replacement asset after it has become a member of the group?
  • TD 2004/82A1 - Addendum Income tax: consolidation: capital gains: can the exemption in section 152-125 of the ITAA 1997 apply to a payment made by the head company of a consolidated group to a CGT concession stakeholder of the head company in respect of a capital gain made on the disposal of an asset legally owned by a subsidiary member of the group for which disposal the head company obtained the small business 15 year exemption?

 


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