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  Miscellaneous

Joint submission regarding TD 2004/D72

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

Published Date: 10 Nov 2004

 

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A joint submission from CPA Australia, the Institute of Chartered Accountants in Australia, the Taxation Institute of Australia, Corporate Tax Association of Australia and Taxpayers Australia regarding Draft Taxation Determination TD 2004/D72 Income tax: consolidation: capital gains: to which entity does a CGT event happen, and when, if a contract to sell a CGT asset entered into by an entity before it joins a consolidated group as a subsidiary member settles after joining?
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  • Published By:Institute Of Chartered Accountants In Australia,Corporate Tax Association,Cpa Australia,Taxpayers Australia Inc,Taxation Institute Of Australia
  • Published On:10 Nov 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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