Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:6_5
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 60030–60902

5                                                         FIF attribution debit                                                                                                      Attribution debit

Note: Section 717‑265 may affect the calculation of the FIF attribution surplus for the FIF attribution account entity in relation to the head company just before the leaving time.

717‑260  FIF attributed tax account surpluses
  Section 717‑245 also operates for the purposes of Part XI of the Income Tax Assessment Act 1936 as described in the table:

Transfer of FIF attributed tax account surpluses by section 717‑245
Item                                                                 Section 717‑245 operates in relation to this thing (within the meaning of Part XI of the Income Tax Assessment Act 1936):  In the same way as it operates in relation to this thing: