New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 3 Consolidation: technical amendment of membership rules
Income Tax Assessment Act 1997
1 Subparagraph 703-50(3)(b)(i)
Omit "first income year ending after the day specified in the choice", substitute "income year during which the day specified in the choice occurs".
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