Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p16
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 44015–47220

Basic modification
701C‑30 Transitional foreign‑held subsidiary to be treated as part of head company
              Other modifications
701C‑35 Trading stock value not set for assets of transitional foreign‑held subsidiaries
701C‑40 Cost setting rules for exit cases—modification of core rules
701C‑50 Cost setting rules for exit cases—reference to modification of core rule
Division 701D—Transitional foreign loss makers
Subdivision 701D‑A—Object of this Division
701D‑1 Object of this Division
Subdivision 701D‑B—Rules allowing transitional foreign loss makers to remain outside consolidated group
701D‑10 Transitional foreign loss maker not member of group if certain conditions satisfied
701D‑15 Choice to apply transitional rules to entity
Division 702—Modified application of this Act to assets that an entity brings into a consolidated group
702‑1 Modified application of section 40‑77 of this Act to assets that an entity brings into a consolidated group
702‑4 Extended operation of subsection 40‑285(3)
702‑5 Modified application of subsection 40‑285(6) of this Act after entity brings assets into consolidated group
Division 703—Consolidated groups and their members
703‑30 Debt interests that are not membership interests
703‑35 Employee share schemes
Division 705—Tax cost setting amount for assets where entities become members of consolidated groups
Subdivision 705‑E—Expenditure relating to exploration, mining or quarrying
705‑300 Application and object of this Subdivision
705‑305 Rules affecting depreciating assets
705‑310 Adjustable value of head company's notional assets
Division 707—Losses for head companies when entities become members etc.
Subdivision 707‑A—Transfer of losses to head company
707‑145 Certain choices to cancel the transfer of a loss may be revoked
Subdivision 707‑C—Amount of transferred losses that can be utilised
707‑325 Increasing the available fraction for a bundle of losses by increasing the real loss‑maker's modified market value
707‑326 Events involving only value donor and real loss‑maker not covered by rule against inflation of modified market value
707‑327 Choosing available fraction to apply to value donor's loss
707‑328 Income year and conditions for possible transfer under Division 170 of the Income Tax Assessment Act 1997
707‑328A Some events involving only group members not covered by rule against inflation of modified market value
707‑329 Modified market value at a time before 8 December 2004
707‑350 Alternative loss utilisation regime to Subdivision 707‑C of the Income Tax Assessment Act 1997
707‑355 Ignore certain losses in working out when a choice can be made under this Subdivision
Subdivision 707‑D—Special rules about losses
707‑405 Special rules about losses referable to part of income year
Division 709—Other rules applying when entities become subsidiary members etc.
Subdivision 709‑D—Deducting bad debts
709‑200 Application 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