Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 715 - Interactions between this Part and other areas of the income tax law  

Subdivision 715-U - Effect on conduit foreign income  

SECTION 715-880   715-880   No CFI for leaving entity  


Despite section 701-40 (the exit history rule), an entity that ceases to be a * subsidiary member of a * consolidated group at a time has no * conduit foreign income at that time.

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