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07 Apr 14 Interaction of TOFA and the consolidation regime

The ATO advises that it has outlined its compliance approach in relation to two of the issues on the interaction of TOFA and the consolidation regime which were raised in the former National Tax Liaison Group (NTLG) TOFA Working Group. The two issues are issues 940 and 950, which were first raised in March 2011 and have been discussed at number of NTLG TOFA Working Group and Finance and Investment Sub-committee meetings since then.

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