New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 15 Consolidation: foreign tax credits
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
3 At the end of item 3 of Schedule 10
Add:
Note: If you become the head company of a consolidated group on or after 1 July 2002 and before 1 July 2003 on a day that is not the start of your income year, item 6 will apply instead of this item.
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