Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 715.880

No CFI for leaving entity

    Despite section   701 - 40 (the exit history rule), an entity that ceases to be a * subsidiary member of a * consolidated group at a time has no * conduit foreign income at that time.

Table of sections

715 - 900   Transition time taken to be just before joining time


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