Legislation

ITAA 1936 s 701-30(2)(b) IT(TP)A 1997 to so much of those untaxed profits that, if they were distributed just before the consolidated group formed, the recipient would have been entitled to a rebate of income tax under sections 46 or 46A

ATO documents that consider ITAA 1936 s 701-30(2)(b) IT(TP)A 1997 to so much of those untaxed profits that, if they were distributed just before the consolidated group formed, the recipient would have been entitled to a rebate of income tax under sections 46 or 46A

2 documents

TD 2004/62currentTD · 2004

Income tax: consolidation tax cost setting rules: how does former subsection 701-30(2) of the Income Tax (Transitional Provisions) Act 1997 modify the step 3 amount under section 705-90 of the Income Tax Assessment Act 1997 ?

TD 2004/D39 (Finalised)replacedTD · 2004

Income tax: consolidation tax cost setting rules: are taxed profits considered before untaxed profits when determining which profits are included in the step 3 (subsection 705-90(3)) amount?