Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.579

What this Subdivision is about

This Subdivision tells you:

•       how to classify the head company of a consolidated group or MEC group (in terms of which Subdivision of this Division to apply to the head company); and

•       how to apply this Division to the head company (including how the application is modified).

Table of sections

Operative provisions

820-581    How this Division applies to head company for income year in which group comes into existence or ceases to exist

820-583    Classification of head company

820-584    Exempt special purpose entities treated as not being member of group

820-585    Exemption for consolidated group headed by foreign-controlled Australian ADI or its holding company

820-587    Additional application of Subdivision 820-D to MEC group that includes foreign-controlled Australian ADI

820-588    Choice to treat specialist credit card institutions as being financial entities and not ADIs

820-589    How Subdivision 820-D applies to a MEC group

Operative provisions



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