Legislation

ITAA 1997 s 165-B, Subdivision 165-CB or Subdivision 165-CC

ATO documents that consider ITAA 1997 s 165-B, Subdivision 165-CB or Subdivision 165-CC

1 document

TR 2006/D4 (Finalised)replacedTR · 2006

Income tax: application of the same business tests to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997