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
52 Subsection 995-1(1)
Insert:
spread entity , in relation to a *consolidated group or *MEC group, means a *member of the group that is not a *stick entity in relation to the group.
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