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Joint Professional Body Submission in relation to TD 2005/D35

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

Published Date: 16 Sep 2005

 

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A joint professional body submission in relation to the draft tax determination TD 2005/D35 - income tax: can the head company of a consolidated group make a choice to use the 'applicable functional currency' under section 960-60 of the Income Tax Assessment Act 1997, where it is an Australian resident required to prepare financial reports under section 292 of the Corporations Act 2001?
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  • Published By:Taxation Institute Of Australia,National Institute Of Accountants,Taxpayers Australia Inc,Cpa Australia,Icaa
  • Published On:16 Sep 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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