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

Schedule 8   Consolidation: various provisions about CFCs, FIFs and FLPs

Income Tax Assessment Act 1997

4   Subdivision 717-E (heading)

Repeal the heading, substitute:

Subdivision 717-E - Transfer of certain surpluses under CFC, FIF and FLP provisions: exit rules