s 701-10
In forceInterpretation
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 701Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002‑3 and 2003‑4 financial years
Subdivision 701-APreliminary
701-10 Interpretation
A reference in this Division to:
(a)
a provision of the Income Tax Assessment Act 1997; or
(b)
a consolidated group’s allocable cost amount for an entity;
is a reference to that provision as it applies to the group, or to the allocable cost amount as it is worked out for the entity, in accordance with Subdivision 705‑B of that Act and with this Division.
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