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ATO ID 2007/106 Legal database - Australian Taxation …
Webe) Section 26(a) was re-enacted as section 25A of ITAA 1936, and this section remains current although limited to pre-CGT property. The second limb of section 26(a) has also been incorporated as part of the re-write as s 15-15 of ITAA 1997. f) Thus, the first limb of section 26(a) has effectively been abolished, other than for pre-CGT property. WebINCOME TAX ASSESSMENT ACT 1997 - SECT 703.45. Subsidiary members or nominees interposed between the head company and a subsidiary member of a consolidated group … how to remove grout stains from tiles
INCOME TAX ASSESSMENT ACT 1997 - SECT 703.70 …
WebThese rules require values to be ascertained of all assets to facilitate their application. When read together, sections 701-1, 703-5, 703-10, 703-15 and 721-15 make it clear that subsidiary members continue to have tax affairs as part of the consolidated group's tax affairs, although they cease to be taxpayers in their own right. 4. WebINCOME TAX ASSESSMENT ACT 1997 - SECT 703.15. (1) An entity is a member of a * consolidated group consolidatable group while the entity. The entity must be a company (but not one covered by section 703-20) that has all or some of its taxable income (if any) … WebProvisions of the Income Tax Assessment Act 1997are identified in normaltext. The other provisions, in bold , are provisions of theIncome Tax Assessment Act 1936. acute support packages for veterans and their families. acute support packages for veterans and their families. 52-185. how to remove grout residue from tile