Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 16   Loss multiplication rules for widely held companies

Income Tax Assessment Act 1997

150B   Subdivision 715-H (heading)

Repeal the heading, substitute:

Subdivision 715-H - Cancelling loss on realisation event for direct or indirect interest in a member of a consolidated group