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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 about

This 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).

Table of sections

Operative provisions

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

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