Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 165 - Income tax consequences of changing ownership or control of a company  

Subdivision 165-E - Business continuity test  

SECTION 165-212E   165-212E   Entry history rule does not apply for the purposes of sections 165-210 and 165-211  


For the purposes of sections 165-210 and 165-211 , section 701-5 (the entry history rule) does not operate in relation to an entity becoming a *subsidiary member of a *consolidated group or a *MEC group.

 

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