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Joint professional body submission in relation to TD 2006/D45

Published on 12 Jan 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft consolidation taxation determination TD 2006/D45 - Income tax: is the 'applicable functional currency' for the head company of a consolidated group determined by looking at the 'accounts' of all the members of the consolidated group, for the purpose of item 1 of subsection 960-60(1) of the Income Tax Assessment Act 1997?

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NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004
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ICAA
- Current at 19 November 2004
CPA AUSTRALIA
- Current at 19 November 2004

 

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