Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)

Schedule 2   Various amendments relating to consolidated groups

Part 5   Transitional adjustment to over-depreciation provisions where no unfranked or partly franked dividends

Income Tax (Transitional Provisions) Act 1997

14   Subsection 701-30(4)

Omit "The increase", substitute "The amount for the purposes of paragraphs (3)(a) and (b)".

Note: The heading to subsection 701-30(4) is replaced by the heading "Amount for purposes of paragraphs (3)(a) and (b)".