New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 15   Consolidation: foreign tax credits

New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

2   At the end of item 2 of Schedule 10

Add:

Note: If you have a substituted accounting period, item 5 or 7 may apply instead of this item.