Legislation

ITAA 1997 s 703-50(1)

ATO documents that consider ITAA 1997 s 703-50(1)

4 documents

ATO ID 2004/354currentATO ID · 2004

Consolidation - choice to consolidate - cannot amend date specified in effective choice

ATO ID 2004/356currentATO ID · 2004

Consolidation - choice to consolidate - choice does not have effect

TD 2005/D37 (Withdrawn) (Finalised)replacedTD · 2005

Income tax: consolidation: membership: where a consolidatable group exists at the beginning of the day specified by the head company in its choice to consolidate, when does the consolidated group come into existence?

ATO ID 2004/355 (Withdrawn)withdrawnATO ID · 2004

Consolidation - choice to consolidate - contains incorrect information