Income tax returns and consolidation
Provides information for head companies and subsidiary
members on lodging income tax returns and on the Tax Office's approach to
penalties and interest when returns need to be amended. Should be read in
conjunction with the company income tax return instructions and other products
containing detailed information on calculating assessable income and completing
returns.
http://ato.gov.au/distributor.asp?doc=/content/52659.htm
Published: December 21 2004