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Legislation
ATO documents that consider ITAA 1997 s 705-10(3)
3 documents
Income tax: consolidation: can an amount be included in step 1 as well as step 2 of the allocable cost amount calculation in section 705-60 of the Income Tax Assessment Act 1997 ?
Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group
Income tax: consolidation: can an amount be included in the step 1 amount as well as the step 2 amount of the allocable cost amount calculation in section 705-60 of the Income Tax Assessment Act 1997 ?