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
15 At the end of subsections 170-130(1) and (2)
Add:
Note: In some cases, this condition may not apply, or may be taken to be met even if it is not actually met. See sections 170-132 and 170-133.
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