ITAA 1997 s 104-530(3)(a)

Income tax: consolidation: capital gains: can section 104-530 (CGT event L7) of the Income Tax Assessment Act 1997 only apply if an allocable cost amount is worked out for an entity?

Income tax: consolidation: capital gains: does section 104-530 (CGT event L7) of the Income Tax Assessment Act 1997 only apply to a liability that an entity has when it joins a consolidated group and the entity has an allocable cost amount worked out for it?