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

Schedule 7   Consolidation: interactions between Consolidation rules and other rules

Part 4   Dictionary amendments

Income Tax Assessment Act 1997

14   Subsection 995-1(1) (after paragraph (a) of the definition of adjustable value )

Insert:

(ba) of an asset, for the purposes of determining the consequences of a choice under any of sections 715-100, 715-105, 715-125, 715-130 and 715-185, has the meaning given by section 715-145; and