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Joint professional body submission in relation to TD 2007/D5

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

Published Date: 18 May 2007

 

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A joint professional body submission sent to the ATO in relation to the draft tax determination TD 2007/D5 - Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining  whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936?
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  • Published By:Taxation Institute Of Australia,Cpa Australia,Icaa,National Institute Of Accountants,Taxpayers Australia Inc
  • Published On:18 May 2007

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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