Legislation

ITAA 1997 s 960-70(1) of Subdivision 960-D

ATO documents that consider ITAA 1997 s 960-70(1) of Subdivision 960-D

1 document

TD 2006/D45 (Finalised)replacedTD · 2006

Income tax: is the 'applicable functional currency' for the head company of a consolidated group determined by looking at the 'accounts' of all the members of the consolidated group, for the purposes of item 1 of subsection 960-60(1) of the Income Tax Assessment Act 1997?