Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-10 - FINANCIAL TRANSACTIONS  

Division 250 - Assets put to tax preferred use  

Subdivision 250-E - Taxation of deemed loan  

Balancing adjustment

SECTION 250-270  

250-270   Exception for subsidiary member leaving consolidated group  


A balancing adjustment is not made under section 250-275 in relation to a subsidiary member of a *consolidated group or a *MEC group that has the *financial arrangement ceasing to be a member of the group.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.