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
9 Subsection 705-90(1)
After "this section", insert "unless the joining entity is a trust that isnot a*corporate tax entity at the joining time".
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