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

Schedule 2   Consolidation etc.

Part 2   Certain unit trusts heading consolidated groups

Division 2   Related amendments

Income Tax Assessment Act 1936

3   At the end of subsection 102L(1)

Add:

Note: Under Subdivision 713-C of the Income Tax Assessment Act 1997, this Act applies differently in relation to a corporate unit trust that chooses to form a consolidated group.