Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 5 Pre-joining time roll-overs
Income Tax Assessment Act 1997
44 Paragraph 705-93(1)(c)
Repeal the paragraph, substitute:
(c) the recipient company in relation to the Subdivision 126-B roll-over, or the transferee in relation to the section 160ZZO roll-over:
(i) was an Australian resident; and
(ii) is a *spread entity in relation to the joined group; and
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