New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 3 Consequential amendments
Income Tax Assessment Act 1997
39 At the end of subsection 122-200(1)
Add:
Note 2: The reduced cost base (as determined under this section) may be modified for a roll-over happening after a demerger: see section 125-175.
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