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

Schedule 1   Consolidation

Part 11   Trusts

Income Tax Assessment Act 1997

31   Section 713-25 (heading)

Repeal the heading, substitute:

713-25 Undistributed, realised profits that accrue to joined group before joining time and could be distributed tax free - step 3 in working out allocable cost amount