New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)

Schedule 3   Consequential amendments relating to main consolidation provisions

Part 3   Limiting access to group concessions

Division 2   Loss transfers

Income Tax Assessment Act 1997

25   Subdivision 170-A (heading)

Repeal the heading, substitute:

Subdivision 170-A - Transfer of tax losses within certain wholly-owned groups of companies