ITAA 1997 s 701-60

Income tax: consolidation: cost setting: are the tax costs of the assets of a transitional foreign-held indirect subsidiary which is not a chosen transitional entity set when the entity becomes a member of a consolidated or MEC group?

Income tax: consolidation: what is the tax cost of an asset of a leaving entity that is only recognised upon the entity ceasing to be a subsidiary member of a consolidated group when the single entity rule ceases to apply?

Income tax: consolidation: can Division 711 of the Income Tax Assessment Act 1997 apply for the purpose of the core rules in Division 701 upon an entity ceasing to be a subsidiary member of an acquired consolidated group where Subdivision 705-C operates?

Income tax: consolidation: will a subsidiary company that is deregistered cease to be a member of a consolidated group with the consequence that it is treated as a leaving entity for the purposes of Division 711 of the Income Tax Assessment Act 1997?

Consolidation - liquidation of a head company

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: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

Consolidation: life insurance - demutualisation of friendly society and application of CGT event L5

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

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

Income tax: consolidation: cost setting: are the tax costs of the assets of a transitional foreign-held indirect subsidiary which is not a chosen transitional entity set when the entity becomes a member of a consolidated or multiple entry consolidated group?

Income tax: consolidation: what is the tax cost of an asset of a leaving entity that is only recognised upon the entity ceasing to be a subsidiary member of a consolidated group when the single entity rule ceases to apply?

Income tax: consolidation: will a subsidiary company that is deregistered cease to be a member of a consolidated group with the consequence that it is treated as a leaving entity for the purposes of Division 711 of the Income Tax Assessment Act 1997?