ITAA 1936 s 204(1A)

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amendment to a nil assessment

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

Consolidated groups putting their affairs in order following enactment of legislation or release of public rulings and determinations.

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amended assessment