New Business Tax System (Integrity and Other Measures) Act 1999 (Repealed) (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)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
7 Subsection 170-125(2) (note)
Omit "170-175", substitute "170-225".