Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteThis section applies if the consolidated group mentioned in section 701C-10 or 701C-15 is a MEC group.
719-10(2)
To avoid doubt, for the purposes of those sections, the test entity cannot be a subsidiary member of the group if the group came into existence on or after 1 July 2004.
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