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26 May 11 Consolidation and CGT - Addendum to TD 2007/13

On 25 May 2011 the ATO issued an Addendum to Taxation Determination TD 2007/13, entitled “Income tax: consolidation: can a head company make a capital gain under CGT event L5 (section 104-520 of the Income Tax Assessment Act 1997) when a subsidiary member of the group is deregistered after liquidation?” The Addendum is TD 2007/13A1.

The Addendum amends TD 2007/13 to reflect changes introduced by Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010.