Miscellaneous

Joint professional body submission in relation to TD 2006/D37

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

Published Date: 8 Sep 2006

 

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A joint professional body submission sent to the ATO in relation to the draft tax determination - Income Tax: consolidation: can the transfer of a tax loss under section 707-120 of the Income Tax Assessment Act 1997, to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, constitute a COT transfer?
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  • Published By:Taxation Institute Of Australia,Cpa Australia,Icaa,Taxpayers Australia Inc,National Institute Of Accountants
  • Published On:8 Sep 2006

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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