Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
(Repealed by No 99 of 2012)
Division 705
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Tax cost setting amount for assets where entities become subsidiary members of consolidated groups
Subdivision 705-A
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Basic case: a single entity joining an existing consolidated group
Tax cost setting amount for assets that joining entity brings into joined group
705-56A
(Repealed) SECTION 705-56A Modification for tax cost setting in relation to certain rights to future income
(Repealed by No 99 of 2012)
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