Published on 01 Oct 09
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This paper seeks to examine the issues that arise under the consolidation provisions (contained in Pt 3-90 of the Income Tax Assessment Act 1997) in bringing assets to account and the valuation process involved. It also considers the difficulties in applying accounting and business principles to the consolidation process task, especially where intangible assets are included.
Current at 09 October 2009
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Current at 12 October 2009