New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 4   Consequential amendment of the Income Tax Assessment Act 1936

18   Section 245-250 in Schedule 2C

Omit "section 138-25", substitute "the definition of under common ownership in subsection 995-1(1)".