Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 719 - MEC rules  

Subdivision 719-B - MEC groups and their members  

SECTION 719-5  

719-5   Debt interests that are not membership interests  

Section 703-30 of this Act has effect in relation to a MEC group in the same way in which it has effect in relation to a consolidated group.