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Joint professional body submission on TD 2005/D43

Author: Cpa Australia,Icaa,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 the draft tax determination TD 2005/D43: consolidation: imputation: which entity in a multiple entry consolidated group is responsible for meeting obligations imposed by Part 3-6 (the imputation provisions) of the Income Tax Assessment Act 1997 in relation to a frankable distribution made to members outside the group by an eligible tier-1 company in the group that is not the provisional head company?
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  • Published By:Cpa Australia,Icaa,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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