ITAA 1997 s 25-35(1)

Income tax: consolidation: can the head company of a consolidated group satisfy subsection 25-35(1) of the Income Tax Assessment Act 1997 in relation to a debt that is written off as bad by a subsidiary member, where the debt is in respect of money lent by the subsidiary in the ordinary course of its business of lending money before it became a member of the consolidated group?

Compendium

Consolidation: Entry history rule debts included in assessable income of a subsidiary member prior to consolidation

Consolidation: entry history rule - characterisation of foreign exchange gains and losses

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?