Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 717.235

What this Subdivision is about

Each attribution surplus and post FIF abolition surplus relating to a company that ceases to be a subsidiary member of a consolidated group is transferred to that company from the head company of the group.

Table of sections

Object

717-240    Object of this Subdivision

Transfers

717-245    Attribution surpluses

717-255    FIF surpluses

717-262    Deferred attribution credits

Object



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