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On 9 March 2011, the ATO issued the following Addendum:

  • TD 2006/50A1 - Income tax: consolidation: losses: when a company that joins an existing MEC group is an eligible tier-1 company, do prior group losses of the head company of that group become subject to the loss utilisation rules in Subdivision 707-C of ITAA 1997?

The Addendum amends Taxation Determination TD 2006/50 to reflect amendments to s 719-5(4) of ITAA 1997 and the insertion of s 719-77 of the ITAA 1997 by Schedule 5 to the Taxation Laws Amendment (2010 Measures No 1) Act 2010.


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