Subdivision 701C-B
In forceMembership rules allowing foreign holding
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 701CModified application etc. of provisions of Income Tax Assessment Act 1997: transitional foreign‑held membership structures
Subdivision 701C-B Membership rules allowing foreign holding
Table of sections
701C‑10 Additional membership rules where entities are interposed between the head company and a subsidiary member—case where an interposed entity is a foreign resident and the subsidiary member is a company
701C‑15 Additional membership rules where entities are interposed between the head company and a subsidiary member—case where an interposed entity is a foreign resident and the subsidiary member is a trust or partnership
701C‑20 Transitional foreign‑held subsidiaries and transitional foreign‑held indirect subsidiaries
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