Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 705 - Tax cost setting amount for assets where entities become subsidiary members of consolidated groups  

Subdivision 705-D - Where multiple entities are linked by membership interests  

Modified application of Subdivision 705-A

705-245   (Repealed) SECTION 705-245 Working out pre-CGT factors where subsidiary members have membership interests in other subsidiary members  
(Repealed by No 56 of 2010)


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