ITAA 1997 s 104-520

TD 2006/38currentTD · 2006

Income tax: consolidation: can Division 711 of the Income Tax Assessment Act 1997 apply for the purpose of the core rules in Division 701 upon an entity ceasing to be a subsidiary member of an acquired consolidated group where Subdivision 705-C operates?

TD 2007/13currentTD · 2007

Income tax: consolidation: can a head company make a capital gain under CGT event L5 (section 104-520 of the Income Tax Assessment Act 1997) when a subsidiary member of the group is deregistered after liquidation?

ATO ID 2006/170currentATO ID · 2006

Consolidation: MEC group - eligible tier-1 company (wholly-owned by non-resident) and its wholly-owned subsidiary cease to be members of the MEC group

ATO ID 2006/171currentATO ID · 2006

Consolidation: MEC group - wholly-owned subsidiary of an eligible tier-1 (ET-1) company ceases to be a member of the MEC group at the same time as the ET-1 company

ATO ID 2006/38currentATO ID · 2006

Consolidation: CGT event L5 where ACA is not negative after step 4

TD 2006/D42 (Finalised)replacedTD · 2006

Income tax: consolidation: can a head company make a capital gain under CGT event L5 (section 104-520 of the Income Tax Assessment Act 1997) when a subsidiary member of the group is deregistered after liquidation?