Legislation

ITAA 1997 s 701-15, item 2 in the table in section 701-60 provides that the tax cost setting amount is worked out in accordance with sections 711-15 or 711-55

ATO documents that consider ITAA 1997 s 701-15, item 2 in the table in section 701-60 provides that the tax cost setting amount is worked out in accordance with sections 711-15 or 711-55

2 documents

TD 2006/38currentTD · 2006

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?

TD 2005/D44 (Finalised)replacedTD · 2005

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