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17 Mar 11 Addendum to TD 2007/27: consolidation and cost base of goodwill

On 16 March 2011, the ATO issued Addendum TD 2007/27A1 to Taxation Determination TD 2001/27 (Income tax: consolidation: is the cost base of the goodwill referred to in s 711-25(2) of ITAA 1997 limited to the cost base of goodwill previously identified under s 705-35(3) of that Act?)

This Addendum amends TD 2007/27 to reflect the amendments introduced by Schedule 5 of the Tax Laws Amendment (2010 Measures No 1) Act 2010. The Addendum applies on and after 10 February 2010.


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