New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 25 Value shifting
Income Tax (Transitional Provisions) Act 1997
12 Subsection 727-1(1)
After "Division 727", insert ", as inserted by the New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 and amended by the New Business Tax System (Consolidation and Other Measures) Act 2003,".