Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 8 Accounting principles
Income Tax Assessment Act 1997
105 Subsection 711-45(5)
Omit "*accounting standards, or statements of accounting concepts made by the Australian Accounting Standards Board", substitute "the leaving entity's *accounting principles for tax cost setting".
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