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
13 At the end of subsection 165-115ZC(1)
Note: Section 165-115ZC of the Income Tax (Transitional Provisions) Act 1997 affects the operation of this section.