Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 715 - Interactions between the consolidation rules and other areas of the income tax law  

Subdivision 715-J - Entry history rule and choices  

SECTION 715-658  

715-658   Application  

Subdivision 715-J of the Income Tax Assessment Act 1997 applies on and after 1 July 2002.