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

Schedule 5   Consolidation

Part 5   Pre-joining time roll-overs

Income Tax Assessment Act 1997

52   Subsection 995-1(1)

Insert:

spread entity , in relation to a *consolidated group or *MEC group, means a *member of the group that is not a *stick entity in relation to the group.