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
18 Section 245-250 in Schedule 2C
Omit "section 138-25", substitute "the definition of under common ownership in subsection 995-1(1)".
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