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Legislation
ATO documents that consider ITAA 1997 s 721
6 documents
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Compromise of undisputed tax-related liabilities and other amounts payable to the Commissioner
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997
Consolidation: tax sharing agreement - the head company's due time for a group liability following an amendment to a nil assessment
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997