INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-FA
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How the thin capitalisation rules apply to consolidated groups and MEC groups
SECTION 820-581 [ARCHIVE]
820-581
How this Division applies to head company for income year in which group comes into existence or ceases to exist
CCH Note:
Below is material repealed as inoperative in s 820-581 by No 101 of 2006.
If some or all of the period of those first 6 months is before 1 July 2003, another consequence of this section is that Austco may become part of a resident TC group under Subdivision 820-F for so much of that period as is before 1 July 2003. See sections 820-455 to 820-458 .
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