Legislation

ITAA 1997 s 701-10, 701-60 and 701-55

ATO documents that consider ITAA 1997 s 701-10, 701-60 and 701-55

1 document

TD 2004/D26 (Finalised)replacedTD · 2004

Income tax: consolidation: capital gains: does section 104-530 (CGT event L7) of the Income Tax Assessment Act 1997 apply to amounts of a liability that accrue after the time that the entity with the liability joins a consolidated group?