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

Object of this Subdivision



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