INCOME TAX ASSESSMENT ACT 1997 - SECT 165.212E Entry history rule does not apply for the purposes of sections 165 - 210 and 165 - 211

INCOME TAX ASSESSMENT ACT 1997 - SECT 165.212E

    For the purposes of sections   165 - 210 and 165 - 211, section   701 - 5 (the entry history rule) does not operate in relation to an entity becoming a * subsidiary member of a * consolidated group or a * MEC group.

Table of sections

165 - 215   Special alternative to change of ownership test for Subdivision   165 - A

165 - 220   Special alternative to change of ownership test for Subdivision   165 - B

165 - 225   Special way of dividing the income year under Subdivision   165 - B

165 - 230   Special alternative to change of ownership test for Subdivision   165 - C

165 - 235   Information about non - fixed trusts with interests in company

165 - 240   Notices where requirements of section   165 - 235 are met

165 - 245   When an entity has a fixed entitlement to income or capital of a company