New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 12 Consolidation: MEC group cost setting rules
Income Tax Assessment Act 1997
2 Before subsection 719-160(1)
Insert:
(1A) This section applies if an entity (the MEC joining entity ) becomes a *subsidiary member of a *MEC group at a time (the MEC joining time ).
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