New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

(90 of 2002)

An Act about income tax to implement a New Business Tax System, and for related purposes (Incorporating amendments up to Act No. 67 of 2003)

[Assented to 24 October 2002]

The Parliament of Australia enacts: