Business Services Industry
[2000] Consolidation: value donor and loss donor rules.
Australasian Business Intelligence, December, 2005
Byline: Terry Hayes
Dec 12, 2005 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office (ATO) issued four Taxation Determinations on 30 November 2005. They range in number from TD 2005/48
to TD 2005/51, and all deal with various aspects of the loss donor and value donor rules as they relate to consolidation. For example, TD 2005/50 notes that loss donor rules cannot be applied to part of a loss. All four Taxation Determinations were previously issued in draft format, and all are relatively unchanged from their draft version.
Publication Date: 2 December 2005
AUSTRALIAN TAXATION OFFICE
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