Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 717.235

Each attribution surplus and post FIF abolition surplus relating to a company that ceases to be a subsidiary member of a consolidated group is transferred to that company from the head company of the group.

Table of sections

Object

717 - 240   Object of this Subdivision

Transfers

717 - 245   Attribution surpluses

717 - 255   FIF surpluses

717 - 262   Deferred attribution credits