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INCOME TAX ASSESSMENT ACT 1997 - SECT 713.250 Partnership leaves group--standard provisions modified

INCOME TAX ASSESSMENT ACT 1997 - SECT 713.250

Partnership leaves group--standard provisions modified

  (1)   This section applies if a partnership ceases to be a * subsidiary member of a * consolidated group at a time (the leaving time ).

Note:   The section applies whether or not any partner that is a subsidiary member of the group also ceases to be a subsidiary member at the leaving time.

  (2)   Apply the provisions mentioned in subsection   713 - 205(5) subject to the modifications in the provisions that follow under this * group heading.

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