Income Tax Assessment Act 1997

SDiv715-A

Amended by:

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New Business Tax System (Consolidation and Other Measures) Act 2003 (assent 11/04/2003)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl1

Commenced	Action	Note
24/10/2002	Insert	Title 'Subdivision 715-A - Treatment of unrealised losses existing when ownership or control of a company changes before or during consolidation'