ITAA 1997 s 701-55(5)

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income Tax: Consolidation - tax cost setting amounts and elements of cost base and reduced cost base for capital gains tax purposes

Income tax: consolidation: can the gross proceeds or profit on the disposal of membership interests in a subsidiary member of a consolidated group be income?

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?

Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?

Consolidation: capital gains - tax cost setting amount - cost base and reduced cost base - incidental costs