Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p67
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 67/95)
Character Range: 5720370–5723574

that is Division 230 financial arrangement
715‑378 Cost setting on joining—head company's right to receive or obligation to provide payment
715‑379 Cost setting on leaving—amount of intragroup liability that is Division 230 financial arrangement
715‑379A Cost setting on leaving—head company's or leaving entity's right to receive or obligation to provide payment
715‑380 Exit history rule not to affect certain matters related to Division 230 financial arrangements
715‑385 Exit history rule and elective methods applying to Division 230 financial arrangements
Subdivision 715‑G—How value shifting rules apply to a consolidated group
715‑410 Extension of single entity rule and entry history rule
715‑450 No reductions or other consequences for interests subject to loss cancellation under Subdivision 715‑H
Subdivision 715‑H—Cancelling loss on realisation event for direct or indirect interest in a member of a consolidated group
715‑610 Cancellation of loss
715‑615 Exception for interests in entity leaving consolidated group
715‑620 Exception if loss attributable to certain matters
Subdivision 715‑J—Entry history rule and choices
Head company's choice overriding entry history rule
715‑660 Head company's choice overriding entry history rule
Choices head company can make ignoring entry history rule to override inconsistencies
715‑665 Head company's choice to override inconsistency
Choices with ongoing effect
715‑670 Ongoing effect of choices made by entities before joining group
715‑675 Head company adopting choice with ongoing effect
Subdivision 715‑K—Exit history rule and choices
Choices leaving entity can make ignoring exit history rule
715‑700 Choices leaving entity can make ignoring exit history rule
Choices leaving entity can make ignoring exit history rule to overcome inconsistencies
715‑705 Choices leaving entity can make ignoring exit history rule to overcome inconsistencies
Subdivision 715‑U—Effect on conduit foreign income
715‑875 Extension of single entity rule and entry history rule
715‑880 No CFI for leaving entity
Subdivision 715‑V—Entity ceasing to be exempt from income tax on becoming subsidiary member of consolidated group
715‑900 Transition time taken to be just before joining time
Subdivision 715‑W—Effect on arrangements where CGT roll‑overs are obtained
715‑910 Effect on restructures—original entity becomes a subsidiary member
715‑915 Effect on restructures—original entity is a head company
715‑920 Effect on restructures—original entity is a head company that becomes a subsidiary member of another group
715‑925 Effect on restructures—original entity ceases being a subsidiary member
Division 716—Miscellaneous special rules
Subdivision 716‑A—Assessable income and deductions spread over several membership or non‑membership periods
Guide to Subdivision 716‑A
716‑1 What this Division is about
Operative provisions
716‑15 Assessable income spread over 2 or more income years
716‑25 Deductions spread over 2 or more income years
716‑70 Capital expenditure that is fully deductible in one income year
Assessable income and deductions arising from share of net income of a partnership or trust, or from share of partnership loss
716‑75 Application
716‑80