Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 1   Consolidation

Part 6   Notice requirements for inter-entity loss multiplication rules

Income Tax Assessment Act 1997

13   At the end of subsection 165-115ZC(1)

Add:

Note: Section 165-115ZC of the Income Tax (Transitional Provisions) Act 1997 affects the operation of this section.