INCOME TAX ASSESSMENT ACT 1997 - SECT 701.85 Other exceptions etc. to the rules
INCOME TAX ASSESSMENT ACT 1997 - SECT 701.85
Other exceptions etc. to the rulesThe operation of each provision of this Division is subject to any provision of this Act that so requires, either expressly or impliedly.
Note: An example of such a provision is Division 707 (about the transfer of certain losses to the head company of a consolidated group). That Division modifies the effect that the inheritance of history rule in section 701 - 5 would otherwise have.