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Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its foreign parent in order to facilitate the consolidation of group accounts?

Notice of Withdrawal

Taxation Determination TD 95/32 states that a subsidiary will be allowed to adopt a substituted accounting period with a different balance date from that of its foreign parent in order to facilitate the consolidation of group accounts, subject to certain conditions.

This Determination is withdrawn and replaced by PS LA 2007/21 with effect from 29 August 2007.

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