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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.445
How this Subdivision interacts with Subdivision 820 - FA
A choice under section 820 - 430 does not have effect for
so much of a period as happens while the entity is a * subsidiary member of a
* consolidated group or * MEC group.
Note: If the head company of the group makes a choice under that
section, that choice will have effect instead.
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