New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 20 Consolidation: transfers of losses involving financial corporations
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
8 Application
(1) The amendments of the Financial Corporations (Transfer of Assets and Liabilities) Act 1993 made by this Schedule apply to assessments for the income year including 1 July 2002 and later income years.
(2) In this item:
income year has the same meaning as in the Income Tax Assessment Act 1997.
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