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

18   Subsection 995-1(1)

Insert:

alteration time :

(a) for a company has the meaning given by sections 165-115L, 165-115M, 165-115N, 165-115P, 165-115Q, 715-245, 715-250 and 719-725; and

(b) for a trust, has the meaning given by section 715-270.