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

Schedule 5   Transfers of losses within wholly-owned company groups

Income Tax Assessment Act 1997

3   At the end of subsection 170-25(2)

Add:

Note: However, the consideration may affect how section 170-215 modifies the cost base of direct and indirect interests in the income company.