Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES
PART 3-90 - CONSOLIDATED GROUPS
View history note
Hide history noteDivision 716 - Miscellaneous special rules
Subdivision 716-V - Research and Development
SECTION 716-500
716-500 Head company bound by agreements binding on subsidiary members
Section 355-220 (about R & D activities conducted for a foreign entity) applies to the *head company of a *consolidated group as if the head company were bound by an agreement during any period that a *subsidiary member of the group is bound by the agreement.
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