Legislation

ITAA 1997 s allows a public trading trust or a corporate unit trust to choose to be a head company of a consolidated group under section 703-50

ATO documents that consider ITAA 1997 s allows a public trading trust or a corporate unit trust to choose to be a head company of a consolidated group under section 703-50

1 document

ATO ID 2003/379 (Withdrawn)withdrawnATO ID · 2003

Group company loss transfers: two companies wholly-owned by a corporate unit trust