Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 5   Pre-joining time roll-overs

Income Tax Assessment Act 1997

41   Section 705-93 (heading)

Repeal the heading, substitute:

705-93 If pre-joining time roll-over from foreign resident company or head company - step 3A in working out allocable cost amount