ITAA 1997 s 705-25(5)(b)

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Consolidation: retained cost base assets - purchased receivables of a joining entity

Income tax: consolidation: is a unit in a cash management trust a retained cost base asset?

Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency

Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 or section 25-95 of the Income Tax Assessment Act 1997, for the tax cost setting amount of partly performed work which has not yet given rise to a recoverable debt?

Income tax: consolidation: is a unit in a cash management trust a retained cost base asset?