Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 230.525

    For the purposes of this Division, treat a financial report prepared by another entity as being prepared by you if:

  (a)   the other entity is a * connected entity of yours; and

  (b)   the report is a consolidated financial report that deals with both your affairs and the affairs of the connected entity; and

  (c)   the report properly reflects your affairs.