Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 1 Consolidation
Part 6 Notice requirements for inter-entity loss multiplication rules
Income Tax Assessment Act 1997
The amendments of section 165-115ZC of the Income Tax Assessment Act 1997 made by this Part apply if the alteration time mentioned in that section is after 10 November 1999.