INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)
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Hide history noteSECTION 820-560 (ARCHIVE) Application of Subdivisions 820-B and 820-C to group 820-560(1)
This section has effect for the purposes of:
(a) applying Subdivision 820-B to a *resident TC group that is an *outward investor (financial) for an income year; or
(b) applying Subdivision 820-C to a *resident TC group that is an *inward investment vehicle (financial) for an income year.
820-560(2)
An *on-lent amount, or *zero-capital amount, of an entity in the group is to be taken into account only if the entity is a *financial entity throughout the income year.
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