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09 Aug 11 Court upholds choice to join MEC group - GE Capital Finance Australasia

The Federal Court (Gordon J) has held that the head company of a Multiple Entity Consolidated (MEC) group made a choice in writing that an eligible tier-1 company become a member of the MEC group under s 719-5(4) ITAA 1997 notwithstanding, among other things, the omission of the relevant date in the approved 7024 Form: GE Capital Finance Australasia Pty Limited v FCT [2011] FCA 849 (Federal Court, Gordon J, 28 July 2011).

 


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