ITAA 1997 s 701-1

Income Tax: Consolidation: Single entity rule and commercial debt forgiveness

Income tax: Consolidation: Single entity rule and assessable recoupment

Income Tax: Consolidation: single entity rule and tax cost setting amount of intra-group debt asset

Foreign exchange (forex) gains and losses: operation of Division 775 where the head company of a consolidated group is an ADI

Consolidation: transfer testing - transferring losses to the head company of a MEC group after cessation of another MEC group

Consolidation: the exit history rule and time of acquisition of an asset

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Consolidation: Special conversion event - application of section 701-10

Consolidation: MEC group - wholly-owned subsidiary of an eligible tier-1 (ET-1) company ceases to be a member of the MEC group at the same time as the ET-1 company

Consolidation: exit history rule and the holding period and related payments rule

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

Consolidation: treatment of transactions of an offshore branch of a subsidiary member of a consolidated group with other members of the group under the single entity rule

Consolidation: single entity rule and issue of non-share equity

Consolidations: single entity rule and payment of non-share dividends

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

Consolidation: entry history rule - characterisation of foreign exchange gains and losses

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amendment to a nil assessment

Imputation: benchmark rule and non-share equity interests