Skip to main content
shopping_cart

Your shopping cart is empty

Joint professional body submission in relation to TD 2007/D5

Published on 18 May 07 by THE TAX INSTITUTE

A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D5 - Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining  whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936?

Author profiles:

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 Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.

ICAA
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004

 

Copyright Statement
click to expand/collapse