Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 15   Consolidated groups

Division 2   Amendments applying from 1 July 2002

Income Tax Assessment Act 1997

160   Subsection 715-90(2)

Omit “has effect as if it”, substitute “and paragraph 165-115BA(5)(c) have effect as if they”.