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Legislation
ATO documents that consider ITAA 1997 s 719-10
5 documents
Income tax: consolidation: membership: are the eligible tier-1 companies of a foreign-owned group required to form a single MEC group which includes all those eligible tier-1 companies?
Consolidation: Special conversion event - MEC group coming into existence
Consolidation: MEC group - appointment of a replacement provisional head company - MEC group reduced to a single eligible tier-1 company
Consolidation: membership - transitional foreign-held subsidiary acquires a wholly-owned subsidiary after formation
Income tax: consolidation: membership: are the eligible tier-1 companies of a foreign-owned group required to form a single multiple entry consolidated group which includes all those eligible tier-1 companies?