ITAA 1997 s 707-325(1)

Income tax: consolidation: losses: when a company that joins an existing MEC group is an eligible tier-1 company, do prior group losses of the head company of that group become subject to the loss utilisation rules in Subdivision 707-C of the Income Tax Assessment Act 1997?

Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?

Consolidation: effect of 'not at arm's length' transactions on modified market value

Consolidation - modified market value and a third party debt/equity swap

Consolidation - modified market value and a non-arm's length loan

Income tax: consolidation: losses: when a company that joins an existing MEC group is an eligible tier-1 company, do prior group losses of the head company of that group become subject to the loss utilisation rules in Subdivision 707-C of the Income Tax Assessment Act 1997 ?

Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997 ?

Consolidation - modified market value

Consolidation: injection of capital and modified market value

Consolidation - modified market value and a loan on commercial terms

Consolidation - modified market value and a debt/equity swap