New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 8 Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
2 Subsection 707-325(3) (heading)
Repeal the heading, substitute:
Adding to the modified market value of the real loss-maker