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

Schedule 2   Consolidation etc.

Part 9   International tax

Division 3   Foreign tax credits

Income Tax Assessment Act 1997

53   Application of amendment of subparagraph 717-15(1)(b)(i)

The amendment of subparagraph 717-15(1)(b)(i) of the Income Tax Assessment Act 1997 made by this Division applies to consolidated groups that come into existence on or after 1 July 2004.