Legislation

ITAA 1997 s 705-180(1) prevents certain provisions in Division 701

ATO documents that consider ITAA 1997 s 705-180(1) prevents certain provisions in Division 701

1 document

TD 2005/D44 (Finalised)replacedTD · 2005

Income tax: can Division 711 of the Income Tax Assessment Act 1997 apply upon an entity ceasing to be a subsidiary member of an acquired consolidated group where Subdivision 705-C of that Act operates?