New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 1 Consolidation: amendments of various cost base provisions
Part 2 Consequential amendments relating to simplified imputation system
Income Tax Assessment Act 1997
5 Section 705-90 (heading)
Repeal the heading, substitute:
705-90 Undistributed, taxed profits accruing to joined group before joining time - step 3 in working out allocable cost amount
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