Legislation

ITAA 1997 s 701-60 requires the TCSA to be calculated under section 711-15 or 711-55 (within Division 711)

ATO documents that consider ITAA 1997 s 701-60 requires the TCSA to be calculated under section 711-15 or 711-55 (within Division 711)

1 document

TD 2006/D1 (Finalised)replacedTD · 2006

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?