Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 701 - Core rules  

Exceptions  

SECTION 701-85   701-85   Other exceptions etc. to the rules  


The operation of each provision of this Division is subject to any provision of this Act that so requires, either expressly or impliedly.
Note:

An example of such a provision is Division 707 (about the transfer of certain losses to the head company of a consolidated group). That Division modifies the effect that the inheritance of history rule in section 701-5 would otherwise have.


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