INCOME TAX ASSESSMENT ACT 1997 - SECT 716.500 Head company bound by agreements binding on subsidiary members
INCOME TAX ASSESSMENT ACT 1997 - SECT 716.500
Head company bound by agreements binding on subsidiary members Section 355 - 220 (about R&D activities conducted for
a foreign entity) applies to the * head company of a * consolidated group as
if the head company were bound by an agreement during any period that a *
subsidiary member of the group is bound by the agreement.