New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 9 Consolidation: foreign dividend accounts
Part 2 Related amendments
Income Tax Assessment Act 1997
13 At the end of subsection 703-75(3)
Add:
; and (d) for the purposes of determining the respective balances of the *FDA accounts of the original company and the interposed company at and after the completion time.
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