Legislation

ITAA 1997 s 701C-20 of the Income Tax (Transitional Provisions) Act 1997) that qualifies as a tier-1 company under item 2 of the table in subsection 719-20(1)

ATO documents that consider ITAA 1997 s 701C-20 of the Income Tax (Transitional Provisions) Act 1997) that qualifies as a tier-1 company under item 2 of the table in subsection 719-20(1)

1 document

TD 2005/39currentTD · 2005

Income tax: consolidation: membership: can an Australian resident company qualify as an eligible tier-1 company of a MEC group if a foreign resident entity is interposed between the Australian resident company and the top company of the group?