New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 1   Consolidation: amendments of various cost base provisions

Part 5   Technical corrections

Income Tax Assessment Act 1997

26   Subsections 705-150(3) and (4)

Omit "reduced (if the head company roll-over adjustment amount is an excess), or increased", substitute "increased (if the head company roll-over adjustment is an excess), or reduced".