Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 5 Minor amendments
Part 4 Other amendments
Income Tax Assessment Act 1997
330 After subsection 149-30(1)
Insert:
(1A) Also, Part 3-1 and this Part (except this Division) apply to the asset as if the entity had acquired it at that earliest time.
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