New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 14   Consolidation: consequential provisions for removal of grouping

Income Tax Assessment Act 1997

10   Paragraph 115-285(3)(c)

Omit "a wholly-owned group", substitute "certain wholly-owned groups".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).