INCOME TAX ASSESSMENT ACT 1997 - SECT 820.579 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 820.579
What this Subdivision is aboutThis Subdivision tells you:
• how to classify the head company of a consolidated group or MEC group (in terms of which Subdivision of this Division to apply to the head company); and
• how to apply this Division to the head company (including how the application is modified).
820 - 581 How this Division applies to head company for income year in which group comes into existence or ceases to exist
820 - 583 Classification of head company
820 - 584 Exempt special purpose entities treated as not being member of group
820 - 585 Exemption for consolidated group headed by foreign - controlled Australian ADI or its holding company
820 - 587 Additional application of Subdivision 820 - D to MEC group that includes foreign - controlled Australian ADI
820 - 588 Choice to treat specialist credit card institutions as being financial entities and not ADIs
820 - 589 How Subdivision 820 - D applies to a MEC group