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

Schedule 1   Consolidation: amendments of various cost base provisions

Part 7   Transitional group's allocable cost amount for subsidiary members other than chosen transitional entities

Income Tax (Transitional Provisions) Act 1997

29   Paragraph 701-20(5)(c)

After "in relation to the sub-group", insert ", and any such entity held those membership interests during the period when it actually held them".