Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p60
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 60/95)
Character Range: 5700450–5703543

out allocable cost amount
705‑90 Undistributed, taxed profits accruing to joined group before joining time—step 3 in working out allocable cost amount
705‑93 If pre‑joining time roll‑over from foreign resident company or head company—step 3A in working out allocable cost amount
705‑95 Pre‑joining time distributions out of certain profits—step 4 in working out allocable cost amount
705‑100 Losses accruing to joined group before joining time—step 5 in working out allocable cost amount
705‑102 FRT disallowed amounts accruing to joined group before joining time—step 5A in working out allocable cost amount
705‑105 Continuity of holding membership interests—steps 3 to 5A in working out allocable cost amount
705‑110 If joining entity transfers a loss to the head company—step 6 in working out allocable cost amount
705‑112 If joining entity transfers a FRT disallowed amount to the head company—step 6A in working out allocable cost amount
705‑115 If head company becomes entitled to certain deductions—step 7 in working out allocable cost amount
How to work out a pre‑CGT factor for assets of joining entity
705‑125 Pre‑CGT proportion for joining entity
Subdivision 705‑B—Case of group formation
Guide to Subdivision 705‑B
705‑130 What this Subdivision is about
Application and object
705‑135 Application and object of this Subdivision
Modified application of Subdivision 705‑A
705‑140 Subdivision 705‑A has effect with modifications
705‑145 Order in which tax cost setting amounts are to be worked out where subsidiary members have membership interests in other subsidiary members
705‑147 Adjustment in working out step 3A of allocable cost amount to take account of membership interests held by subsidiary members in other such members
705‑155 Adjustments to restrict step 4 reduction of allocable cost amount to effective distributions to head company in respect of direct membership interests
705‑160 Adjustment to allocation of allocable cost amount to take account of owned profits or losses of certain entities that become subsidiary members
705‑163 Modified application of section 705‑57
Subdivision 705‑C—Case where a consolidated group is acquired by another
Guide to Subdivision 705‑C
705‑170 What this Subdivision is about
Application and object
705‑175 Application and object of this Subdivision
Modified application of Division 701 in relation to acquired group etc.
705‑180 Modifications of Division 701
Modified application of Subdivision 705‑A in relation to acquiring group
705‑185 Subdivision 705‑A has effect with modifications
Modifications of Subdivision 705‑A for the purposes of this Subdivision
705‑195 Modified application of subsection 705‑65(6)
705‑200 Modified application of section 705‑85
Subdivision 705‑D—Where multiple entities are linked by membership interests
Guide to Subdivision 705‑D
705‑210 What this Subdivision is about
Application and object
705‑215 Application and object of this Subdivision
Modified application of Subdivision 705‑A
705‑220 Subdivision 705‑A has effect with modifications
705‑225 Order in which tax cost setting amounts are to