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
18 Subsection 995-1(1)
Insert:
alteration time :
(a) for a company has the meaning given by sections 165-115L, 165-115M, 165-115N, 165-115P, 165-115Q, 715-245, 715-250 and 719-725; and
(b) for a trust, has the meaning given by section 715-270.
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