New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 15 Value shifting
Part 4 Consequential amendment of the Income Tax Assessment Act 1936
17 At the end of subsection 245-85(1) in Schedule 2C
Add:
Note: Paragraph (1)(c) does not cover a reduction under Division 727 (indirect value shifting) of theIncome Tax Assessment Act 1997 because that Division is not in Part 3-1 or 3-3 of that Act.
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