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)



(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).