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

Schedule 1   Consolidation: amendments of various cost base provisions

Part 7   Transitional group's allocable cost amount for subsidiary members other than chosen transitional entities

Income Tax (Transitional Provisions) Act 1997

28   Paragraph 701-20(5)(c)

Omit "in the sub-group held in any other", substitute "held at or before that time in any other entity that became a".