New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 13 Exempting entities and former exempting entities
Income Tax Assessment Act 1997
31 Subsection 995-1(1)
Insert:
partial interest in a*corporate tax entity has the meaning given by subsection 208-25(3).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).