Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 1   Use of the tax cost setting amount

1   Division 1 - Main amendments

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

unexpended tax cost setting amount has the meaning given by section 716-405.