Legislation

ITAA 1997 s 707-315(1)

ATO documents that consider ITAA 1997 s 707-315(1)

3 documents

TD 2005/48currentTD · 2005

Income tax: consolidation: in applying the formula in subsection 707-325(3) of the Income Tax (Transitional Provisions) Act 1997 to more than one real loss-maker in relation to the same value donor, does the amount of the 'value donor's modified market value at initial transfer time' remain unchanged?

ATO ID 2004/939currentATO ID · 2004

Consolidation - Cancelling the transfer of a group loss

TD 2005/D13 (Finalised)replacedTD · 2005

Income tax: in applying the formula in subsection 707-325(3) of the Income Tax (Transitional Provisions) Act 1997 to more than one real loss-maker in relation to the same value donor, does the amount that is represented by the first element of the formula, that is, the 'Value donor's modified market value at initial transfer time' remain unchanged?