INCOME TAX ASSESSMENT ACT 1997 - SECT 717.235 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 717.235
What this Subdivision is aboutEach attribution surplus and post FIF abolition surplus relating to a company that ceases to be a subsidiary member of a consolidated group is transferred to that company from the head company of the group.
717 - 240 Object of this Subdivision
717 - 245 Attribution surpluses
717 - 255 FIF surpluses
717 - 262 Deferred attribution credits