Miscellaneous

Joint submission regarding TD 2005/D13

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

Published Date: 14 Jul 2005

 

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This is a joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, the National Institute of Accountants, the Tax Institute and Taxpayers Australia regarding TD 2005/D13 Income tax: in applying the formula in subsection 707-325(3) of the Income Tax (Transitional Provisions) Act 1997 to more than one real loss-maker in relation to the same value donor, does the amount that is represented by the first element of the formula, that is, the 'Value donor's modified market value at initial transfer time' remain unchanged?

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  • Published By:Taxation Institute Of Australia,National Institute Of Accountants,Taxpayers Australia Inc,Cpa Australia,Institute Of Chartered Accountants In Australia
  • Published On:14 Jul 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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