Legislation

ITAA 1997 s 701-10(2), 705-35(1) and 705-35(3)

ATO documents that consider ITAA 1997 s 701-10(2), 705-35(1) and 705-35(3)

1 document

TD 2007/1currentTD · 2007

Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis?