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

Schedule 1   Consolidation: amendments of various cost base provisions

Part 2   Consequential amendments relating to simplified imputation system

Income Tax Assessment Act 1997

5   Section 705-90 (heading)

Repeal the heading, substitute:

705-90 Undistributed, taxed profits accruing to joined group before joining time - step 3 in working out allocable cost amount