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 1936

16   Before subsection 73E(1)

Insert:

(1A) This section does not apply in respect of a disposal in respect of which Subdivision 170-D of the Income Tax Assessment Act 1997 applies.