Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 17/40)
Character Range: 6545050–6548264

of group
820‑585 Exemption for consolidated group headed by foreign‑controlled Australian ADI or its holding company
820‑587 Additional application of Subdivision 820‑D to MEC group that includes foreign‑controlled Australian ADI
820‑588 Choice to treat specialist credit card institutions as being financial entities and not ADIs
820‑589 How Subdivision 820‑D applies to a MEC group
820‑590 Treatment of FRT disallowed amounts—joining case
820‑591 Effect of transfer of FRT disallowed amount
820‑592 Cancelling the transfer of FRT disallowed amount
820‑593 FRT disallowed amount cannot be applied for income year ending after the joining time
820‑594 Treatment of FRT disallowed amounts—leaving case
Subdivision 820‑FB—Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company
Guide to Subdivision 820‑FB
820‑595 What this Subdivision is about
Choice to group with branches of foreign banks and foreign financial entities
820‑597 Choice by head company of consolidated group or MEC group
820‑599 Choice by Australian resident company outside consolidatable group and MEC group
Effect of choice
820‑601 Application
820‑603 General
820‑605 Effect on establishment entity if certain debt deductions disallowed
820‑607 Effect on test periods under this Division
820‑609 Effect on classification of head company or single company
820‑610 Choice not to be outward investing entity (ADI) or inward investing entity (ADI)
820‑611 Values to be based on what would be in consolidated accounts for group
820‑613 How Subdivision 820‑D applies
820‑615 How Subdivision 820‑E applies
Subdivision 820‑G—Calculating the average values
Guide to Subdivision 820‑G
820‑625 What this Subdivision is about
How to calculate the average values
820‑630 Methods of calculating average values
820‑635 The opening and closing balances method
820‑640 The 3 measurement days method
820‑645 The frequent measurement method
              Special rules about values and valuation
820‑675 Amount to be expressed in Australian currency
820‑680 Valuation of assets, liabilities and equity capital
820‑682 Recognition of assets and liabilities—modifying application of accounting standards
820‑685 Valuation of debt capital
820‑690 Commissioner's power
Subdivision 820‑H—Control of entities
Guide to Subdivision 820‑H
820‑740 What this Subdivision is about
Australian controller of a foreign entity
820‑745 What is an Australian controlled foreign entity?
820‑750 What is an Australian controller of a controlled foreign company?
820‑755 What is an Australian controller of a controlled foreign trust?
820‑760 What is an Australian controller of a controlled foreign corporate limited partnership?
Foreign controlled Australian entity
820‑780 What is a foreign controlled Australian entity?
820‑785 What is a foreign controlled Australian company?
820‑790 What is a foreign controlled Australian trust?
820‑795 What is a foreign controlled Australian partnership?
Thin capitalisation control interest
820‑815 General rule about thin capitalisation control interest in a company, trust or partnership
820‑820 Special rules about calculating TC control interest held by