New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
18 Subsection 705-65(3)
Omit "the*members of the joined group had, just before the joining time,*disposed of their*membership interests in the joining entity", substitute "a*CGT event had happened just before the joining time in relation to the*membership interest".
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