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

Schedule 8   Consolidation: MEC groups

Income Tax Assessment Act 1997

10   Subsection 995-1(1)

Insert:

pooled interest in an*eligible tier-1 company that is a member of a*MEC group has the meaning given by section 719-560.