Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 1 Consolidation
Part 11 Trusts
Income Tax Assessment Act 1997
31 Section 713-25 (heading)
Repeal the heading, substitute:
713-25 Undistributed, realised profits that accrue to joined group before joining time and could be distributed tax free - step 3 in working out allocable cost amount
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