New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 5 Consolidation: allocable cost amount for a joining trust
Part 2 Consequential amendment
Income Tax Assessment Act 1997
10 At the end of subsection 705-90(1)
Add:
Note: If the joining entity is such a trust, the step 3 amount is instead worked out in accordance with section 713-25.
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