Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)
Schedule 5 Consolidation: transitional foreign-held membership structures
Income Tax Assessment Act 1997
1 Subparagraphs 719-10(1)(b)(ii) and (iii)
Repeal the subparagraphs, substitute:
(ii) are entities for which the requirements in section 701C-10 of the Income Tax (Transitional Provisions) Act 1997 are met; or
(iii) are entities for which the requirements in section 701C-15 of the Income Tax (Transitional Provisions) Act 1997 are met.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
