New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 7 Consolidation: interactions between Consolidation rules and other rules
Part 4 Dictionary amendments
Income Tax Assessment Act 1997
17 Subsection 995-1(1)
Insert:
adjusted unrealised loss at an *alteration time for a company has the meaning given by section 165-115U.
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