Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 715 - Interactions between this Part and other areas of the income tax law  

Subdivision 715-U - Effect on conduit foreign income  

SECTION 715-875   Extension of single entity rule and entry history rule  

715-875(1)  
Subsection 701-1(1) (Single entity rule) and section 701-5 (Entry history rule) also have effect for all the purposes of Subdivision 802-A (about conduit foreign income).

715-875(2)  
This section is not intended to limit the effect that subsection 701-1(1) and section 701-5 have apart from this section.


 

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