Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 5 Partnership leaving consolidated group
Income Tax Assessment Act 1997
26 At the end of section 701-60 (before the note)
Add:
Note 1: The tax cost setting amount of certain interests in partnership assets is worked out under Subdivision 713-E.
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