New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 12 Consolidation: amendments relating to Division 170
Income Tax Assessment Act 1997
14 Section 170-130 (heading)
Repeal the heading, substitute:
170-130 Companies must be in existence and members of the same wholly-owned group etc.
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