Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 8 Finance leases
Income Tax Assessment Act 1997
69 Application of amendments
The amendments of the Income Tax Assessment Act 1997 made by this Division apply in relation to an entity that becomes, on or after 1 January 2019, a subsidiary member of a consolidated group or a subsidiary member of a MEC group.
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