Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 717
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International tax rules
Subdivision 717-F
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Elections etc. relating to CFCs, FIFs and FLPs: entry rules
Elections etc.
717-292 (Repealed) SECTION 717-292 Entry history rule does not affect when head company may elect to value trading stock at market value
(Repealed by No 23 of 2005)
View history note
Hide history note717-292 (Repealed) SECTION 717-292 Entry history rule does not affect when head company may elect to value trading stock at market value
(Repealed by No 23 of 2005)
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