ITAA 1997 s 701-15

Income tax: consolidation: can Division 711 of the Income Tax Assessment Act 1997 apply for the purpose of the core rules in Division 701 upon an entity ceasing to be a subsidiary member of an acquired consolidated group where Subdivision 705-C operates?

Income tax: consolidation: will a subsidiary company that is deregistered cease to be a member of a consolidated group with the consequence that it is treated as a leaving entity for the purposes of Division 711 of the Income Tax Assessment Act 1997?

Consolidation - liquidation of a head company

Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business

Consolidation: consolidated group - allocable cost amount for a leaving entity - the exit step 4 amount

Consolidation: life insurance - demutualisation of friendly society and application of CGT event L5

Tax cost setting amount: leaving time - tax cost setting amount of membership interests that also constitute liabilities under accounting standards

Income tax: consolidation: will a subsidiary company that is deregistered cease to be a member of a consolidated group with the consequence that it is treated as a leaving entity for the purposes of Division 711 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