Income Tax Assessment Act 1997
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View history notePart 3-90 inserted by No 68 of 2002, s 3 and Sch 1 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).
Div 717 inserted by No 90 of 2002, s 3 and Sch 6 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).
Subdiv 717-O inserted by No 16 of 2003, s 3 and Sch 10 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).
Division 9A of Part III of the Income Tax Assessment Act 1936 applies to the * head company of a * consolidated group as if the head company were an OBU (within the meaning of that Division) at a time when a * subsidiary member of the group is an OBU (within the meaning of that Division).
717-710(2)
Subsection (1) operates for the head company core purposes mentioned in subsection 701-1(2) .
S 717-710 inserted by No 16 of 2003, s 3 and Sch 10 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).
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