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
8 At the end of subsection 703-5(2)
Add:
Note: The group does not cease to exist in some cases where a shelf company is interposed between the head company and its former members: see subsection 124-380(5) and section 703-70.
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