New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 2   Consolidation: miscellaneous changes to asset cost provisions

Income Tax Assessment Act 1997

18   Subsection 705-65(3)

Omit "the*members of the joined group had, just before the joining time,*disposed of their*membership interests in the joining entity", substitute "a*CGT event had happened just before the joining time in relation to the*membership interest".