Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 713.120

What this Subdivision is about

A public trading trust can sometimes choose to form a consolidated group and be treated like a company and head company of the group. The treatment affects the trust, the trustee and other entities connected with the trust (such as members of the trust and entities the trustee holds membership interests in).

Table of sections

Object of this Subdivision

713 - 125   Object of this Subdivision

Choice to form a consolidated group

713 - 130   Choosing to form a consolidated group

Effects of choice

713 - 135   Effects of choice

713 - 140   Modifications of the applied law


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