Legislation

ITAA 1997 s 705-70(1)(see paragraph 2 above), it is clear that section 713-520

ATO documents that consider ITAA 1997 s 705-70(1)(see paragraph 2 above), it is clear that section 713-520

1 document

TD 2004/D57 (Finalised)replacedTD · 2004

Income tax: consolidation: life insurance: do sections 705-75 and 705-80 of the Income Tax Assessment Act 1997 apply to a policy liability that has been valued under section 713-520 for the purposes of working out step 2 of the allocable cost amount for a joining entity that is a life insurance company?