INCOME TAX ASSESSMENT ACT 1997 - SECT 207.85 Applying this Subdivision

INCOME TAX ASSESSMENT ACT 1997 - SECT 207.85

    This Subdivision applies subject to Subdivisions   207 - E and 207 - F.

Note 1:   Subdivision   207 - E sets out exceptions to the rules in this Subdivision.

Note 2:   Where both this Subdivision and Subdivision   207 - F apply to an entity, the application of this Subdivision is subject to the rules in Subdivision   207 - F: see subsections   207 - 145(3) and 207 - 150(7) and (8).