New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 13   Consolidation: MEC groups and losses

Part 2   Related amendments

Income Tax Assessment Act 1997

5   Application of amendment of subsection 995-1(1)

The amendment of subsection 995-1(1) of the Income Tax Assessment Act 1997 made by this Schedule applies on and after 1 July 2002.