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Legislation
ATO documents that consider ITAA 1936 s 321 of Schedule 2J
2 documents
Consolidated Group: mutuality principle
Income tax: consolidation: general insurance: do subsections 705-75(1) and 705-80(1) of the Income Tax Assessment Act 1997 apply to any part of an accounting liability for outstanding claims for the purposes of working out step 2 of the allocable cost amount for a joining entity that is a general insurance company?