‑1 What this Division is about
When an entity becomes a subsidiary member of a consolidated group, the tax cost of its assets is set at a tax cost setting amount that is worked out in accordance with this Division. Table of Subdivisions 705‑A Basic case: a single entity joining an existing consolidated group 705‑B Case of group formation 705‑C Case where a consolidated group is acquired by another 705‑D Where multiple entities are linked by membership interests 705‑E Adjustments for errors etc.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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