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.

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