Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 717 - International tax rules  

Subdivision 717-F - Elections etc. relating to CFCs, FIFs and FLPs: entry rules  

Elections etc.

717-292   (Repealed) SECTION 717-292 Entry history rule does not affect when head company may elect to value trading stock at market value  
(Repealed by No 23 of 2005)


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