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14 Jul 11 Withdrawal and addendum

On 13 July 2011, the ATO issued the following withdrawal with effect from the same day:

  • TD 2005/27W Income tax: consolidation: is a unit in a cash management trust a retained cost base asset? (Item 121 of Schedule 5 to the Tax Laws Amendment (2010 Measures No 1) Act 2010 amended the ITAA 1997 to provide when a unit in a cash management trust is a retained cost base asset.)

On 13 July 2011, the ATO issued the following addendum:

  • TD 2007/12A1 - Income tax: consolidation: subsidiary in liquidation - for the purposes of s 711-45(1) of ITAA 1997, is the amount of an unsatisfied liability owed to another member of the consolidated group ('intra-group liability') by a subsidiary member at the time it is deregistered equal to the market value of the corresponding asset of that other member?

 


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