Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p17
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 46926–50238

of Subdivision 709‑D of the Income Tax Assessment Act 1997
Division 712—Certain rules for where entities cease to be subsidiary members of consolidated groups
Subdivision 712‑E—Expenditure relating to exploration, mining or quarrying
712‑305 Reducing adjustable value of head company's notional asset
Division 713—Rules for particular kinds of entities
Subdivision 713‑L—Transitional relief for certain transactions relating to life insurance companies
713‑500 Object of Subdivision
713‑505 When this Subdivision applies (first case)
713‑510 When this Subdivision applies (second case)
713‑515 Entities must choose the relief
713‑520 Conditions
713‑525 Time of transfer
713‑530 What the relief is
713‑535 Subsequent consequences
713‑540 Requirement to notify happening of new event
713‑545 Discount capital gain in certain cases
Subdivision 713‑M—General insurance companies
713‑700 Application
Division 715—Interactions between the consolidation rules and other areas of the income tax law
Subdivision 715‑F—Interactions with Division 230 (financial arrangements)
715‑380 Exit history rule not to affect certain matters related to Division 230 financial arrangements
Subdivision 715‑J—Entry history rule and choices
715‑658 Application
715‑659 Extension of time for making choice if joining time was before commencement
Subdivision 715‑K—Exit history rule and choices
715‑698 Application
715‑699 Extension of time for making choice if leaving time was before commencement
Division 716—Miscellaneous special rules
Subdivision 716‑G—Software development pools
716‑340 Expenditure incurred before 1 July 2001 and allocated to a software pool
Division 719—MEC rules
Subdivision 719‑A—Modified application of Part 3‑90 to MEC groups
719‑2 Modified application of Part 3‑90 to MEC groups
Subdivision 719‑B—MEC groups and their members
719‑5 Debt interests that are not membership interests
719‑10 Effect of Division 701C
719‑15 Modified effect of subsection 701D‑10(2)
719‑30 Employee share schemes
Subdivision 719‑C—Cost setting
719‑160 Transitional cost setting rules on joining have effect with modifications
719‑161 Modified effect of section 701‑1
719‑163 Modified effect of section 701‑35
719‑165 Modified effect of paragraph 701‑45(1)(b)
Subdivision 719‑F—Losses
719‑305 Available fraction for bundle of losses not affected by concessional rules
719‑310 Certain choices may be revoked
Subdivision 719‑I—Bad debts
719‑450 Application of Subdivision 719‑I of the Income Tax Assessment Act 1997
Division 721—Liability for payment of tax where head company fails to pay on time
Subdivision 721‑A—Application of Division
721‑25 References in tax sharing agreements to former table item 25
Part 3‑95—Value shifting
Division 723—Direct value shifting by creating right over non‑depreciating asset
723‑1 Application of Division 723
Division 725—Direct value shifting affecting interests in companies and trusts
725‑1 Application of Division 725
Division 727—Indirect value shifting affecting interests in companies and trusts, and arising from non‑arm's length dealings
727‑1 Application of Division 727
727‑230 Transitional exclusion for certain indirect value shifts relating mainly to services
727‑470 Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer