New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 1   Consolidation: amendments of various cost base provisions

Part 4   Adjustment to allocable cost amount for certain pre-joining time roll-overs from foreign residents

Income Tax Assessment Act 1997

19   Subsection 705-150(4) (heading)

Repeal the heading, substitute:

Adjustment to result of step 3A in allocable cost amount for interposed entity