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

15   Paragraph 713-205(3)(a)

Omit "assets that an entity brings into the group", substitute "assets of an entity joining a group".