ITAA 1997 s 701-55(6)

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

Consolidation: residual tax cost setting rules: pre rules: deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract in the joining time income year

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?