INCOME TAX ASSESSMENT ACT 1997 - SECT 715.875 Extension of single entity rule and entry history rule
INCOME TAX ASSESSMENT ACT 1997 - SECT 715.875
Extension of single entity rule and entry history rule(1) Subsection 701 - 1(1) (Single entity rule) and section 701 - 5 (Entry history rule) also have effect for all the purposes of Subdivision 802 - A (about conduit foreign income).
(2) This section is not intended to limit the effect that
subsection 701 - 1(1) and section 701 - 5 have apart from this
section.