Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 1   Use of the tax cost setting amount

1   Division 1 - Main amendments

Income Tax Assessment Act 1997
1   Section 12-5 (table item headed "financial arrangements" (first occurring))

Repeal the item, substitute:

consolidated groups and MEC groups

 

assets in relation to Division 230 financial arrangement

701-61(4)

rights to future income

716-405