New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 5 Amendments of Dictionary
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of head company )
Repeal the definition, substitute:
head company :
(a) in relation to a *consolidated group or *consolidatable group - has the meaning given by section 703-15; and
(b) of a *MEC group - has the meaning given by section 719-75.
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