New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 1 Consolidation: amendments of various cost base provisions
Part 7 Transitional group's allocable cost amount for subsidiary members other than chosen transitional entities
Income Tax (Transitional Provisions) Act 1997
28 Paragraph 701-20(5)(c)
Omit "in the sub-group held in any other", substitute "held at or before that time in any other entity that became a".
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