Legislation

ITAA 1997 s 711 has effect for head company and entity core purposes (subsections 701-1(2) and 701-1(3)

ATO documents that consider ITAA 1997 s 711 has effect for head company and entity core purposes (subsections 701-1(2) and 701-1(3)

1 document

ATO ID 2006/170currentATO ID · 2006

Consolidation: MEC group - eligible tier-1 company (wholly-owned by non-resident) and its wholly-owned subsidiary cease to be members of the MEC group