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01 Mar 07 Consolidation: market value of goodwill - TD 2007/1

This final Taxation Determination was issued on 28 February 2007. It was previously released in draft form as TD 2006/D43: see 2006 TAXVINE No 36 (9) (22 September 2006). Its full title is "Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis?" The answer given is Yes.

For a copy of TD 2007/1, go here

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