Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 719
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MEC groups
Subdivision 719-T
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Interactions between this Part and other areas of the income tax law: special rules for MEC groups
Cancelling loss on realisation event for direct or indirect interest in a subsidiary member of a MEC group
SECTION 719-780 719-780 Exception for pooled interests in eligible tier-1 companies
The first condition in section 719-775 cannot be satisfied, because of a * MEC group, at a time when the realised interest was a * pooled interest in an * eligible tier-1 company that is a member of the group.
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Hide history noteSECTION 719-780 719-780 Exception for pooled interests in eligible tier-1 companies
The first condition in section 719-775 cannot be satisfied, because of a * MEC group, at a time when the realised interest was a * pooled interest in an * eligible tier-1 company that is a member of the group.
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