New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 3 Consequential amendments relating to main consolidation provisions
Part 3 Limiting access to group concessions
Division 2 Loss transfers
Income Tax Assessment Act 1997
25 Subdivision 170-A (heading)
Repeal the heading, substitute:
Subdivision 170-A - Transfer of tax losses within certain wholly-owned groups of companies
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