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

Schedule 5   Consolidation

Part 2   Group restructures

Income Tax Assessment Act 1997

16   Subsection 995-1(1) (after paragraph (b) of the definition of member )

Insert:

(ba) in relation to a *MEC group - has the meaning given by section 719-25; and

(bb) in relation to a *potential MEC group - has the meaning given by section 719-10; and