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

17   Subsection 995-1(1)

Insert:

adjusted unrealised loss at an *alteration time for a company has the meaning given by section 165-115U.