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Legislation
ATO documents that consider ITAA 1997 s 701 and 705
6 documents
Income tax: consolidation: cost setting: are the tax costs of the assets of a transitional foreign-held indirect subsidiary which is not a chosen transitional entity set when the entity becomes a member of a consolidated or MEC group?
Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency
Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group
Income tax: consolidation: cost setting: are the tax costs of the assets of a transitional foreign-held indirect subsidiary which is not a chosen transitional entity set when the entity becomes a member of a consolidated or multiple entry consolidated group?
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency