Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 2 Group restructures
Income Tax Assessment Act 1997
16 Subsection 995-1(1) (after paragraph (b) of the definition of member )
Insert:
(ba) in relation to a *MEC group - has the meaning given by section 719-25; and
(bb) in relation to a *potential MEC group - has the meaning given by section 719-10; and
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