Legislation

ITAA 1997 s 705-30(3) deals with all assets recognised under Division 40

ATO documents that consider ITAA 1997 s 705-30(3) deals with all assets recognised under Division 40

1 document

TD 2005/D25 (Finalised)replacedTD · 2005

Income tax: consolidation: how is a consolidated group's allocable cost amount in a leaving entity worked out under section 711-20 of the Income Tax Assessment Act 1997 in respect of an asset that is treated as if it were a CGT asset under subsection 705-30(5)?