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

Schedule 1   Consolidation

Part 7   Source of certain distributions for allocable cost amount purposes

Income Tax Assessment Act 1997

23   At the end of paragraph 705-95(b)


Note: As well as subsection 705-90(7), paragraph 705-90(9)(b) and subsection 705-90(10) are relevant to working out whether or not profits accrued to the joined group before the joining time.