New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 1 Consolidation: amendments of various cost base provisions
Part 4 Adjustment to allocable cost amount for certain pre-joining time roll-overs from foreign residents
Income Tax Assessment Act 1997
17 Subsection 705-150(3) (heading)
Repeal the heading, substitute:
Adjustment to result of step 3A in allocable cost amount for head company roll-over recipient
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