Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 820-592 Cancelling the transfer of FRT disallowed amount 820-592(1)
The * head company of the joined group may choose to cancel the transfer of the FRT disallowed amount under section 820-590.
820-592(2)
If the * head company of the joined group does so, this Act (except this section) operates for all income years ending after the transfer as if it had not occurred under section 820-590 .
820-592(3)
The choice cannot be revoked.
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