Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)
Schedule 1 Significant global entities
Income Tax Assessment Act 1997
10 Before paragraph 960-565(a)
Insert:
(aa) if the entity is a *member of a *notional listed company group - the total annual income of all the members of the group (worked out on the assumption that all members of the group were consolidated for accounting purposes as a single group); or
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