ITAA 1997 s 701-40

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997, when the entity becomes a subsidiary member of a consolidated group?

Consolidation - liquidation of a head company

Consolidation: entry history rule and the tax costs of assets belonging to a chosen transitional entity

Consolidation - trust - unit trust

Consolidation: consolidated group - entity leaving with a liability - application of commercial debt forgiveness rules

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

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

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997 , when the entity becomes a subsidiary member of a consolidated group?

Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by a subsidiary member of a consolidated group and the contract settles after the subsidiary has left the group?