Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 717 - International tax rules  

Subdivision 717-G - Elections etc. relating to CFCs, FIFs and FLPs: exit rules  

Elections etc.

717-320   (Repealed) SECTION 717-320 Exit history rule does not affect when leaving entity may elect to value trading stock at market value  
(Repealed by No 23 of 2005)