New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 2   Consolidation: group continues when shelf company becomes new head company

Income Tax Assessment Act 1997

6   Before subsection 124-385(1)

Insert:

(1A) This section applies if the interposed company so chooses under subsection 124-380(6).