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TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Industry Research and Development Board v Unisys Information Services Australia Ltd	(1997) 77 FCR 552; 37 ATR 62	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		7
Farnell Electronic Components Pty Ltd v Collector of Customs	[1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		29
Williams v R	[1978] HCA 49; (1978) 140 CLR 591; 22 ALR 195; (1978) 53 ALJR 101	High Court of Australia	Australia - Commonwealth	8 Dec 1978	AustLII		67
National Mutual Life Association of Australasia Ltd v FCT	[1970] HCA 51; (1970) 122 CLR 13; 2 ATR 151; 45 ALJR 1	High Court of Australia	Australia - Commonwealth	9 Dec 1970	AustLII		17
Garrett v Commissioner of Taxation (Cth)	(1982) 58 FLR 101; 12 ATR 684		Australia	circa 1982	Legal Online / Westlaw		12
Taxation, Commissioner of (Cth) v Elton	20 ATR 1796		Australia	circa 1970	Legal Online / Westlaw		4
Shipton, Anderson & Co v Weil Brothers & Co	[1912] UKLawRpKQB 22; [1912] 1 KB 574		United Kingdom	24 Feb 1912	CommonLII		15
J Hammond Investments Pty Ltd v Commissioner of Taxation (Cth)	(1977) 31 FLR 349; (1977) 7 ATR 633		Australia	circa 1977	Legal Online / Westlaw		8