Published Date: 11 Nov 2005
A joint professional body submission in relation to the draft consolidation tax determination TD 2005/D37. Income tax: consolidation: membership: where a consolidatable group exists at the beginning of the day specified by the head company in its choice to consolidate, when does the consolidated group come into existence?
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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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