New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 25 Value shifting
Income Tax Assessment Act 1997
9 Paragraph 727-715(4)(b)
Repeal the paragraph, substitute:
(b) the start of the most recent period (if any):
(i) that ended before or at the time of the *realisation event; and
(ii) throughout which at least one of the group entities had the same *ultimate controller as the losing entity or the gaining entity; and
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