Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 4 Cost setting for assets that the head company does not hold under the single entity rule
Income Tax Assessment Act 1997
12 At the end of subsection 701-10(2)
Note: See subsection 705-35(3) for the treatment of a goodwill asset resulting from the head company's ownership and control of the joining entity.