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
40 At the end of subsection 124-10(3)
Add:
Note 5: The reduced cost base may be modified for a roll-over happening after a demerger: see section 125-175.
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