Legislation

ITAA 1997 s 104-520(1)(a)

ATO documents that consider ITAA 1997 s 104-520(1)(a)

2 documents

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