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25 Feb 10 Consolidation and incidental costs - TD 2010/1

This final Taxation Determination was issued on 24 February 2010. It was previously issued in draft form as TD 2009/D4.

Its full title is "Income tax: consolidation: capital gains: does s 40-880(5)(f) of ITAA 1997 prevent the deduction, under s 40-880 of that Act, of incidental costs described in s 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group?"

The answer given is No.

For a copy of TD 2010/1, go here

 


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