Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018 (14 of 2018)
Schedule 1 Consolidation
Part 4 Securitised assets: 2016 Budget
Income Tax Assessment Act 1997
18 Application - joining case
(1) The amendment made by item 16 of this Schedule applies in relation to an entity that becomes a subsidiary member of a consolidated group or MEC group under an arrangement that commences (see Part 8 of this Schedule) after the 2016 budget time.
(2) In this item:
2016 budget time means 7.30 pm, by legal time in the Australian Capital Territory, on 3 May 2016.
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