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TD 2006/59 - Income tax: consolidation: subsidiary in liquidation: are unsatisfied debts of a subsidiary at the time of deregistration, being debts owed to creditors outside of the consolidated group, accounting liabilities for the purposes of subsection 711-45(1) of the Income Tax Assessment Act 1997?

[2006] ATOTD 59

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s9, s334, s478
Income Tax Assessment Act 1997 (Cth)	s70.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Macquarie Health Corporation Ltd	(1998) 88 FCR 451; (1998) 40 ATR 349	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw		18
Clyne v Deputy Commissioner of Taxation	[1984] HCA 44; (1984) 154 CLR 589; (1984) 55 ALR 143; (1984) 58 ALJR 398	High Court of Australia	Australia - Commonwealth	31 Jul 1984	AustLII		176
Hiley v Peoples Prudential Assurance Co Ltd	[1938] HCA 40; (1938) 60 CLR 468; [1938] ALR 469; (1938) 10 ABC 159	High Court of Australia	Australia - Commonwealth	25 Aug 1938	AustLII		63

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