Income tax (Transitional Provisions) Act 1997
Div702
Amended by:
New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl2
Commenced | Action | Note |
24/10/2002 | Insert | Title 'Division 702 - Modified application of this Act to assets that an entity brings into a consolidated group' |