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

Schedule 5   Consolidation

Part 7   Leaving time liabilities

1   Division 1 - Timing

Income Tax Assessment Act 1997

82   Section 711-25 (heading)

Repeal the heading, substitute:

711-25 Terminating values of the leaving entity's assets - step 1 in working out allocable cost amount