Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)

Schedule 2   Consolidation and TOFA

Income Tax Assessment Act 1997

1   Paragraph 715-375(1)(b)

After “of the joining entity at the joining time”, insert “(disregarding subsection 701-1(1) (the single entity rule))”.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).