ITAA 1997 s 701-1(1)

Income tax: consolidation: what is the meaning of 'liability owed' in section 711-40 of the Income Tax Assessment Act 1997 ?

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Consolidation - assessability of liquidator's distributions

Income Tax: Consolidation - tax cost setting amounts and elements of cost base and reduced cost base for capital gains tax purposes

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset that becomes an asset of the head company under subsection 701-1(1) of the ITAA 1997

Consolidation: effect on head company of a consolidated group of an election made by a subsidiary member under section 775-150

Consolidation: life insurance - head company treated as a life insurance company

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Income tax: consolidation: what is the meaning of 'liability owed' in section 711-40 of the Income Tax Assessment Act 1997?

Income tax: can the head company of a consolidated group make a choice to use the 'applicable functional currency' under section 960-60 of the Income Tax Assessment Act 1997, where it is an Australian resident required to prepare financial reports under section 292 of the Corporations Act 2001?

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Consolidation: Single entity rule - intra-group transfer of pre-consolidation debt

Consolidation: capital gains tax - CGT small business retirement exemption - controlling individual test

Consolidations: Foreign Branch Transactions - single entity rule