Legislation

ITAA 1997 s of the calculation of the available fraction for a bundle of losses, it signals the intention that the single entity rule applies throughout section 707-320

ATO documents that consider ITAA 1997 s of the calculation of the available fraction for a bundle of losses, it signals the intention that the single entity rule applies throughout section 707-320

1 document

ATO ID 2004/961currentATO ID · 2004

Consolidation: meaning of the term 'the company' in Item 4 in the table in subsection 707-320(2) of the Income Assessment Act 1997 (ITAA 1997) in the context of a multiple entry consolidated (MEC) group