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05 May 11 Consolidations and CGT - 3 final Determinations

On 4 May 2011, the ATO issued the following 3 Taxation Determinations:

  • TD 2011/10 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of ITAA 1997 prevent the deduction, under section 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, after the member leaves the group?
  • TD 2011/8 Income tax: consolidation: capital gains: does paragraph 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 acquiring shares in an entity that becomes a subsidiary member of the group, before the entity joins the group?
  • TD 2011/9 Income tax: consolidation: capital gains: does paragraph 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 acquiring shares in an entity that becomes a subsidiary member of the group, after the entity joins the group?

 


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