INCOME TAX ASSESSMENT ACT 1997 - SECT 715.880 No CFI for leaving entity

INCOME TAX ASSESSMENT ACT 1997 - SECT 715.880

    Despite section   701 - 40 (the exit history rule), an entity that ceases to be a * subsidiary member of a * consolidated group at a time has no * conduit foreign income at that time.

Table of sections

715 - 900   Transition time taken to be just before joining time