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Legislation
ATO documents that consider ITAA 1997 s of the head company of the MEC group rather than as a separate entity for the purposes of the tax cost setting provisions in section 701-10, Subdivision 705-A and Subdivision 705-B
2 documents
Income tax: consolidation: cost setting: are the tax costs of assets of a subsidiary member of a consolidated or MEC group set if some of the subsidiary member's membership interests are directly held by entities outside the group?
Income tax: consolidation: cost setting: are the tax costs of assets of a subsidiary member of a consolidated or MEC group set if some of the subsidiary member's membership interests are directly held by entities outside the group?