Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018 (14 of 2018)
Schedule 1 Consolidation
Part 1 Deductible liabilities
Income Tax Assessment Act 1997
3 Before subsection 705-80(1)
Insert:
Application
(1A) This section applies to an accounting liability to the extent that it is a liability of a kind described in:
(a) paragraph 705-70(1AC)(c); or
(b) paragraph 705-70(1AC)(d).
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