New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 16   Demerger relief

Part 2   Dividend relief

Income Tax Assessment Act 1936

6   Subsection 6(1)

Insert:

demerger subsidiary has the meaning given by section 125-65 of theIncome Tax Assessment Act 1997.