Legislation

ITAA 1997 s 701-15 of the IT(TP)A 1997 provides that section 701-10 and subsection 701-35(4)

ATO documents that consider ITAA 1997 s 701-15 of the IT(TP)A 1997 provides that section 701-10 and subsection 701-35(4)

1 document

TD 2004/87currentTD · 2004

Income tax: consolidation: can the head company of a transitional group make a capital loss under section 104-500 (CGT event L1) of the Income Tax Assessment Act 1997 in respect of the assets of a chosen transitional entity?