Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 6   Goods and services tax: interaction with consolidation regime

A New Tax System (Goods and Services Tax) Act 1999

5   Section 195-1

Insert:

head company of a *consolidated group or a *MEC group has the meaning given by subsection 995-1(1) of the *ITAA 1997.