Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 701
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Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002-03 and 2003-04 financial years
A reference in this Division to:
(a) a provision of the Income Tax Assessment Act 1997 ; or
(b) a consolidated group's allocable cost amount for an entity;
Subdivision 701-A
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Preliminary
SECTION 701-10
701-10
Interpretation
A reference in this Division to:
(a) a provision of the Income Tax Assessment Act 1997 ; or
(b) a consolidated group's allocable cost amount for an entity;
is a reference to that provision as it applies to the group, or to the allocable cost amount as it is worked out for the entity, in accordance with Subdivision 705-B of that Act and with this Division.
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