Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3
Character Range: 5890802–5891943

3                                                                            Add to the result of step 2 the step 3 amount worked out under:                                                                                                                                                                To increase the allocable cost amount:
                                                                             (a) section 705‑90, which is about undistributed, taxed profits accruing to the joined group before the joining time; or                                                                                                       (a) to reflect the undistributed, taxed profits and so prevent double taxation; or
                                                                             (b) if the joining entity is a trust (and not a *corporate tax entity)—section 713‑25, which is about undistributed, realised profits accruing to the joined group before the joining time that could be distributed tax free  (b) if the joining entity is a trust—to reflect the undistributed, realised profits that could be distributed tax free