ITAA 1997 s 703-15(2)

Temporary full expensing

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of CGT event I1 in section 104-160 if a company which is a subsidiary member of a consolidated group stops being an Australian resident?

Income tax: consolidation: membership: if an Australian resident entity satisfies all the conditions for being a member of a consolidatable or potential MEC group including, where appropriate, either section 701C-10 or section 701C-15 of the Income Tax (Transitional Provisions) Act 1997, can that entity remain outside the group when the group consolidates?

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 - voluntary deregistration subsidiary

Consolidation - liquidation of a head company

Consolidation: subsidiary in liquidation - membership of consolidated group

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

Consolidation: membership - eligibility to form a consolidated group where a subsidiary member holds shares in the head company

Consolidation: membership - transitional foreign-held subsidiary acquires a wholly-owned subsidiary after formation

Consolidation: membership rules - foreign hybrid company

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

Temporary full expensing

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of CGT event I1 in section 104-160 if a company which is a subsidiary member of a consolidated group stops being an Australian resident?

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: subsidiary member