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Subdivision 701C-C

Modifications of tax cost setting rules

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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-C Modifications of tax cost setting rules

Table of sections

Application and object

701C‑25 Application and object of this Subdivision

Basic modification

701C‑30 Transitional foreign‑held subsidiary to be treated as part of head company

Other modifications

701C‑35 Trading stock value not set for assets of transitional foreign‑held subsidiaries

701C‑40 Cost setting rules for exit cases—modification of core rules

701C‑50 Cost setting rules for exit cases—reference to modification of core rule

Application and object

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