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

9   Subsection 995-1(1) (definition of available fraction )

Omit "section 707-320", substitute "sections 707-320, 719-310 and 719-315".