INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 711 - Tax cost setting amount for membership interests where entities cease to be subsidiary members of consolidated groups  

SECTION 711-1   What this Division is about  


If an entity ceases to be a subsidiary member of a consolidated group, the tax cost setting amount for the group ' s membership interests in the entity reflects the group ' s cost for the entity ' s net assets.


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