New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 8 Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
3 Subsection 707-325(3)
Omit "the modified market value of the real loss-maker at the initial transfer time were increased by", substitute "there were added to the modified market value of the real loss-maker at the initial transfer time".
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