Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 6 Phasing out over-depreciation adjustments
1 Division 1 - Joining times between 8 May 2007 and 30 June 2009
Income Tax Assessment Act 1997
57 Application provision
The amendment made by this Division applies in relation to entities that become members of a consolidated group or MEC group during the period:
(a) starting on 9 May 2007; and
(b) ending on 30 June 2009.
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