New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 4 Consolidation: new Subdivisions 705-C (where a consolidated group is acquired by another) and 705-D (where multiple entities are linked by membership interests)
Income Tax Assessment Act 1997
2 Subparagraph 705-15(c)(i)
After "joined group", insert "at the same time".