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 716 - Miscellaneous special rules  

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Div 716 inserted by No 117 of 2002, s 3 and Sch 1 item 3, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

Subdivision 716-V - Research and Development  

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Subdiv 716-V inserted by No 93 of 2011, s 3 and Sch 3 item 105, effective 8 September 2011. For application, savings and transitional provisions see note under Div 355 heading.

SECTION 716-500  

716-500   Head company bound by agreements binding on subsidiary members  

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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.

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History

S 716-500 inserted by No 93 of 2011, s 3 and Sch 3 item 105, effective 8 September 2011. For application, savings and transitional provisions see note under Div 355 heading.

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