New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 14 Loss integrity rules: global method of valuing assets
Part 1 Income Tax Assessment Act 1997
3 Section 165-115E
After "this way", insert "(the individual asset method ), unless the company chooses to work it out using the*global method (set out in subsection (2))".
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