New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 7 Consolidation: interactions between Consolidation rules and other rules
Part 3 Consequential amendment of the Income Tax Assessment Act 1997
4 Before subsection 165-115ZB(1)
Insert:
(1A) This section has effect for the purposes of:
(a) section 165-115ZA; and
(b) sections 715-255 and 715-270 (about effect of alteration time for head company on membership interests of leaving entity just before leaving time).
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