Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 716
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Miscellaneous special rules
Subdivision 716-V
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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.
View history note
Hide history noteSection 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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