Tax cost setting

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005

Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

Income tax: capital allowances: treatment of open pit mine site improvements