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Joint submission regarding TD 2004/D10

Author: Taxation Institute Of Australia,Cpa Australia,Corporate Tax Association,Institute Of Chartered Accountants In Australia

Published Date: 30 Jul 2004

 

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Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, the Taxation Institute of Australia and the Corporate Tax Association of Australia regarding TD 2004/D10 Income tax: consolidation: capital gains: does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group if an asset is sold by a subsidiary member to an entity outside the group?
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  • Published By:Taxation Institute Of Australia,Cpa Australia,Corporate Tax Association,Institute Of Chartered Accountants In Australia
  • Published On:30 Jul 2004

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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