Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-EA - Some financial entities may choose to be treated as ADIs  

SECTION 820-445  

820-445   How this Subdivision interacts with Subdivision 820-FA  


A choice under section 820-430 does not have effect for so much of a period as happens while the entity is a *subsidiary member of a *consolidated group or *MEC group.
Note:

If the head company of the group makes a choice under that section, that choice will have effect instead.



 

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