Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 20 Non-membership equity interests
Income Tax Assessment Act 1997
218 Subsection 715-270(10)
Repeal the subsection, substitute:
Non-membership equity interests
(10) Subsection 711-15(2) (which treats *non-membership equity interests as *membership interests) also applies for the purposes of this section, on the basis that the *consolidated group is the old group referred to in that subsection.