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COMMONWEALTHAct
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s 719-165

Modified effect of paragraph 701‑45(1)(b)

In force
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 719MEC rules
Subdivision 719-CCost setting

719-165 Modified effect of paragraph 701‑45(1)(b)

(1)

This section applies if the transitional group mentioned in paragraph 701‑45(1)(b) of this Act is a MEC group.

(2)

That paragraph applies as if the reference in that paragraph to the entity that became the head company were a reference to any entity that became a member of the group, and that was an eligible tier‑1 company, at the time the transitional group came into existence.

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Section 719-165 — Modified effect of paragraph 701‑45(1)(b) — Income Tax (Transitional Provisions) Act 1997 (Commonwealth) — Barrister AI