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This final Taxation Determination was issued on 25 July 2007. It was previously released in draft form as TD 2006/D45: see 2006 TAXVINE No 45 (12) (24 November 2006). Its full title is "Income tax: is the 'applicable functional currency' for the head company of a consolidated group determined by looking at the 'accounts' of all the members of the consolidated group, for the purposes of item 1 of s 960-60(1) of ITAA 1997?" The answer given is Yes.

For a copy of TD 2007/24, go here

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