New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 5 Amendments of Dictionary
Income Tax Assessment Act 1997
29 Subsection 995-1(1)
Insert:
subsidiary member :
(a) of a *consolidated group or a *consolidatable group - has the meaning given by section 703-15; and
(b) of a *MEC group - has the meaning given by section 719-25.
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