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

12   Section 705-105

Omit "and 705-100", substitute ", 705-100 and 713-25".

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