New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)

Schedule 5   Amendments of Dictionary

Income Tax Assessment Act 1997

11   Subsection 995-1(1) (definition of head company )

Repeal the definition, substitute:

head company :

(a) in relation to a *consolidated group or *consolidatable group - has the meaning given by section 703-15; and

(b) of a *MEC group - has the meaning given by section 719-75.