New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 4   Transfers of assets within company groups

Income Tax Assessment Act 1997

1   Before section 41-15

Insert:

41-14 Application of Subdivision

This Subdivision does not apply in respect of a *CGT event or disposal in respect of which Subdivision 170-D applies.