Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

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History

Part 3-90 inserted by No 68 of 2002, s 3 and Sch 1 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

Division 715 - Interactions between this Part and other areas of the income tax law  

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Div 715 inserted by No 16 of 2003 (see s 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

Subdivision 715-U - Effect on conduit foreign income  

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History

Subdiv 715-U inserted by No 147 of 2005, s 3 and Sch 2 item 15, applicable to income years starting on or after 1 July 2005. For additional application provisions see note under Subdiv 802-A heading.

SECTION 715-875   Extension of single entity rule and entry history rule  

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715-875(1)    
Subsection 701-1(1) (Single entity rule) and section 701-5 (Entry history rule) also have effect for all the purposes of Subdivision 802-A (about conduit foreign income).

715-875(2)    
This section is not intended to limit the effect that subsection 701-1(1) and section 701-5 have apart from this section.

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History

S 715-875 inserted by No 147 of 2005, s 3 and Sch 2 item 15, applicable to income years starting on or after 1 July 2005. For additional application provisions see note under Subdiv 802-A heading.

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