Commonwealth Consolidated Acts Commonwealth Consolidated ActsObject
(1) The object of this section is to ensure that certain * non - membership equity interests held by * members of the acquiring group that are part of the cost of acquiring the acquired group are taken into account in working out the acquiring group's * allocable cost amount for the acquired group.
Non - membership equity interests
(2) Subsection 705 - 65(6) has effect as if it also treated as a * membership interest in the * head company of the acquired group a * non - membership equity interest in a * subsidiary member of the acquired group, where that interest was held at the acquisition time by a * member of the acquiring group.