Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 1 Use of the tax cost setting amount
1 Division 1 - Main amendments
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "financial arrangements" (first occurring))
Repeal the item, substitute:
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consolidated groups and MEC groups |
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assets in relation to Division 230 financial arrangement |
701-61(4) |
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rights to future income |
716-405 |