Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 2   Consolidation etc.

Part 5   Partnership leaving consolidated group

Income Tax Assessment Act 1997

26   At the end of section 701-60 (before the note)

Add:

Note 1: The tax cost setting amount of certain interests in partnership assets is worked out under Subdivision 713-E.