Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018 (14 of 2018)
Schedule 1 Consolidation
Part 1 Deductible liabilities
Income Tax Assessment Act 1997
The amendments made by this Part apply in relation to an entity that becomes a subsidiary member of a consolidated group or MEC group if the arrangement under which the entity becomes a subsidiary member of the group commences (see Part 8 of this Schedule) on or after 1 July 2016.