Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 715.875

  (1)   Subsection   701 - 1(1) (Single entity rule) and section   701 - 5 (Entry history rule) also have effect for all the purposes of Subdivision   802 - A (about conduit foreign income).

  (2)   This section is not intended to limit the effect that subsection   701 - 1(1) and section   701 - 5 have apart from this section.