Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 6   Various amendments

Taxation Administration Act 1953

55   Subsection 8W(4)

Insert:

CGT event has the same meaning as in the Income Tax Assessment Act 1997.

head company has the same meaning as in the IncomeTax Assessment Act 1997.

subsidiary member has the same meaning as in the IncomeTax Assessment Act 1997.

tax cost setting amount has the same meaning as in the IncomeTax Assessment Act 1997.