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

Schedule 2   Consolidation etc.

Part 9   International tax

Division 1   Elections about valuing interests in FIFs held as trading stock

Income Tax Assessment Act 1997

41   Section 717-285

After "1936", insert ", or an election made by the joining entity under subsection 70-70(2) of the Income Tax Assessment Act 1997,".