Legislation

ITAA 1997 s 719-5 and section 719-40

ATO documents that consider ITAA 1997 s 719-5 and section 719-40

2 documents

TD 2005/38currentTD · 2005

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?

TD 2005/D6 (Finalised)replacedTD · 2005

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?