Miscellaneous 2011

Consolidation developments: The use of tax cost setting amount " The never-ending saga

Source: National

Published Date: 10 Feb 2011

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper covers:

  • rights to future income
  • “residual” application of the TCSA – Subsection 701-55(6)
  • The Board of Taxation review of consolidations.

Individual Session

Consolidation developments: The use of "tax cost setting amount" - The never-ending saga

Author(s): Andrew De Wijn , Ken Spence

Details

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.

Tags

Miscellaneous 2011

Share this page