Published Date: 4 Mar 2005
Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, Taxation Institute of Australia and Taxpayers Australia regarding TD 2004/D91 Income tax: consolidation: is Australian currency, where it is taken to be foreign currency under section 960-80 of the Income Tax Assessment Act 1997 for the purposes of the functional currency provisions, treated as a retained cost base asset under the consolidation regime?
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