Income Tax (Transitional Provisions) Act 1997
Disregard an event that is described in subsection 707-325(4) of the Income Tax Assessment Act 1997 and occurred on or before 8 December 2000 in working out under section 707-325 of that Act the modified market value of an entity at the time it becomes a member of a consolidated group on a day before 8 December 2004.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.