Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 2 Certain unit trusts heading consolidated groups
Division 2 Related amendments
Income Tax Assessment Act 1936
3 At the end of subsection 102L(1)
Add:
Note: Under Subdivision 713-C of the Income Tax Assessment Act 1997, this Act applies differently in relation to a corporate unit trust that chooses to form a consolidated group.
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).
