Legislation

ITAA 1936 s of the head company rather than as a separate person for the purposes of applying subsection 73B(9)

ATO documents that consider ITAA 1936 s of the head company rather than as a separate person for the purposes of applying subsection 73B(9)

1 document

ATO ID 2006/137currentATO ID · 2006

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person