Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 1   Consolidation

Part 6   Notice requirements for inter-entity loss multiplication rules

Income Tax Assessment Act 1997

19   Application

The amendments of section 165-115ZC of the Income Tax Assessment Act 1997 made by this Part apply if the alteration time mentioned in that section is after 10 November 1999.