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  Miscellaneous

A joint professional body submission on TD 2005/D45

Author: Cpa Australia,Icaa,Taxpayers Australia Inc,National Institute Of Accountants,Taxation Institute Of Australia

Published Date: 18 Nov 2005

 

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A joint professional body submission to the ATO in relation to TD 2005/D45: consolidation: losses: when a company that joins an existing MEC group is an eligible tier-1 company, do prior group losses of the head company of that group become subject to the loss utilisation rules in subdivision 707-C of the Income Tax Assessment Act 1997?
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  • Published By:Cpa Australia,Icaa,Taxpayers Australia Inc,National Institute Of Accountants,Taxation Institute Of Australia
  • Published On:18 Nov 2005

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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