s 707-405
In forceSpecial rules about losses referable to part of income year
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 707Losses for head companies when entities become members etc.
Subdivision 707-DSpecial rules about losses
707-405 Special rules about losses referable to part of income year
Section 707‑405 of the Income Tax Assessment Act 1997 has effect in relation to this Division, and Division 170 of that Act as it has effect for the purposes of this Division, in the same way as that section has effect in relation to Division 707 of that Act.
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