New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 5 Amendments of Dictionary
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
initial head company instalment rate , for an entity that is the *head company of a *consolidated group, means the instalment rate given to the entity by the Commissioner that is worked out on the basis of that entity's first *base assessment as the head company of the consolidated group.
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