Legislation

ITAA 1997 s 701-20 applying are met in relation to the membership interests which also constitute liabilities owed by Sub Co to Head Co (refer subsection 701-20(2)

ATO documents that consider ITAA 1997 s 701-20 applying are met in relation to the membership interests which also constitute liabilities owed by Sub Co to Head Co (refer subsection 701-20(2)

1 document

ATO ID 2009/120currentATO ID · 2009

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