New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 26 Loss integrity rules: global method of valuing assets
Income Tax Assessment Act 1997
3 Paragraph 165-115ZD(5)(a)
Repeal the paragraph, substitute:
(a) it is reasonable to conclude that the thing was not attributable to value that is reflected in what would, if that last alteration time had been a *changeover time for the company, be a notional capital gain or notional revenue gain that the company had under section 165-115F at that changeover time in respect of a *CGT asset; or
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