Skip to main content
shopping_cart

Your shopping cart is empty

31 Mar 11 Addendum to TD 2004/62 (consolidation tax cost setting rules)

On 30 March 2011, the ATO issued TD 2004/62A2, an Addendum to Taxation Determination TD 2004/62 (Income tax: consolidation tax cost setting rules: how does s 701-30(2) of the Income Tax (Transitional Provisions) Act 1997 modify the step 3 amount under s 705-90 of ITAA 1997?)

The Addendum reflects the retrospective amendment to extend the application of the former s 701-30 of Income Tax (Transitional Provisions) Act 1997 to transitional groups that have formed a consolidated group before the first day of the first income year of the head company starting after 30 June 2003 and before 1 July 2004 by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010 . The Addendum also reflects the repeal of s 701-30 of the Income Tax (Transitional Provisions) Act 1997 by item 285 of Schedule 1 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 on 14 September 2006.

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To