Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 717.200

Each attribution surplus and post FIF abolition surplus relating to a company that becomes a subsidiary member of a consolidated group is transferred to the head company of the group.

Table of sections

Object

717 - 205   Object of this Subdivision

Transfers

717 - 210   Attribution surpluses

717 - 220   FIF surpluses

717 - 227   Deferred attribution credits