New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 2 Consolidation: group continues when shelf company becomes new head company
Income Tax Assessment Act 1997
6 Before subsection 124-385(1)
Insert:
(1A) This section applies if the interposed company so chooses under subsection 124-380(6).
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