Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision tells you:
• how to classify the head company of a consolidated group or MEC group (in terms of which Subdivision of this Division to apply to the head company); and
• how to apply this Division to the head company (including how the application is modified).
Table of sections
Operative provisions
820 - 581 How this Division applies to head company for income year in which group comes into existence or ceases to exist
820 - 583 Classification of head company
820 - 584 Exempt special purpose entities treated as not being member 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