New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)
Schedule 1 CGT concession: active foreign companies
Income Tax Assessment Act 1997
8 Subsection 960-80(1) (paragraph (b) in the cell at table item 4, column headed 'In this case...')
Omit "statutory accounting period (within the meaning of Part X of the Income Tax Assessment Act 1936)", substitute "*statutory accounting period".
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