Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:6_2:p5
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 6 cl 2 (pt 5/5)
Character Range: 46677–47686

joining time the joining company's attribution account percentage in relation to the attribution account entity for the purposes of that Part was more than nil.

Credit in relation to the head company
 (2) An attribution credit arises at the joining time for the attribution account entity in relation to the *head company of the group. The credit is equal to the attribution surplus.

Debit in relation to the joining company
 (3) An attribution debit arises at the joining time for the attribution account entity in relation to the joining company. The debit is equal to the attribution surplus.

717‑215  Attributed tax account surpluses
  Section 717‑210 also operates as described in the table:

Transfer of attributed tax account surpluses by section 717‑210
Item                                                             Section 717‑210 operates in relation to this thing (within the meaning of Part X of the Income Tax Assessment Act 1936):  In the same way as it operates in relation to this thing: