New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 1 Consolidation: amendments of various cost base provisions
Part 5 Technical corrections
Income Tax Assessment Act 1997
26 Subsections 705-150(3) and (4)
Omit "reduced (if the head company roll-over adjustment amount is an excess), or increased", substitute "increased (if the head company roll-over adjustment is an excess), or reduced".
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