A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2006/D18 income tax: consolidation: is a deferred tax liability recognised and measured in accordance with AASB 1020 (AAS 3) 'Income Taxes' (the 1999 standard) an accounting liability under subsection 705-70(1) where the 1999 standard was not adopted for the recognition and measurement of the liability for financial reporting purposes for the period within which the joining time occurred?
maintenance