House of Representatives
Taxation Laws Amendment Bill (No. 4) 2003
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Roll-over relief will be unavailable for wholly-owned groups from 1 July 2003 that do not choose to consolidate.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
