INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-FA - How the thin capitalisation rules apply to consolidated groups and MEC groups  

SECTION 820-581 (ARCHIVE)  

820-581   How this Division applies to head company for income year in which group comes into existence or ceases to exist  

If some or all of the period of those first 6 months is before 1 July 2003, another consequence of this section is that Austco may become part of a resident TC group under Subdivision 820-F for so much of that period as is before 1 July 2003. See sections 820-455 to 820-458 .