Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 16 Loss multiplication rules for widely held companies
Income Tax Assessment Act 1997
150B Subdivision 715-H (heading)
Repeal the heading, substitute:
Subdivision 715-H - Cancelling loss on realisation event for direct or indirect interest in a member of a consolidated group
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