Consolidation Reference Manual

The Consolidation reference manual was last updated on 15 July 2011. It does not contain any changes to consolidation legislation that has occurred since that time and will not be updated in future. It cannot be relied on for currency of content. For any future consolidation changes, you will be able to access information from our consolidation home page or by visiting our 'New legislation' page.
You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.

C2 Assets

C2-4 Worked examples - cost setting on entry

Entry step A (ACA calculation)

C2-4-246 Withdrawn 6 May 2011

History

Revision history

Section C2-4-246 first published 26 October 2005.

Further revisions are described below.

Date Amendment Reason
15.11.06 Note on application of CGT event L7 to changes in liabilities resulting from the adoption of a new accounting standard or change in accounting policy, p 1. For clarification.
26.6.07 Note on proposed changes to clarify both the valuation of liabilities and the accounting principles to be used, and to repeal CGT event L7, p. 3. Reflect announcement on 8 May 2007 by Assistant Treasurer in media release no. 50.

Withdrawn 6 May 2011


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