INCOME TAX ASSESSMENT ACT 1997 - SECT 717.700 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 717.700

The head company of a consolidated group is treated for certain purposes as an offshore banking unit at a time when a subsidiary member of the group is an offshore banking unit.

Table of sections

717 - 705   Object of this Subdivision

717 - 710   Head company treated as OBU