New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 13 Consolidation: MEC groups and losses
Part 2 Related amendments
Income Tax Assessment Act 1997
5 Application of amendment of subsection 995-1(1)
The amendment of subsection 995-1(1) of the Income Tax Assessment Act 1997 made by this Schedule applies on and after 1 July 2002.
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