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Legislation
ATO documents that consider ITAA 1997 s 705-90
2 documents
Income tax: consolidation tax cost setting rules: how does former subsection 701-30(2) of the Income Tax (Transitional Provisions) Act 1997 modify the step 3 amount under section 705-90 of the Income Tax Assessment Act 1997 ?
Income tax: consolidation tax cost setting rules: are taxed profits considered before untaxed profits when determining which profits are included in the step 3 (subsection 705-90(3)) amount?