Legislation

ITAA 1997 s 16E will be the head company because of the effect of section 701-1

ATO documents that consider ITAA 1997 s 16E will be the head company because of the effect of section 701-1

2 documents

TD 2004/84currentTD · 2004

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where the principal of an intra-group loan is assigned by a member of the group to a non-member?

TD 2004/85currentTD · 2004

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?