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

Schedule 5   Consolidation

Part 6   Phasing out over-depreciation adjustments

1   Division 1 - Joining times between 8 May 2007 and 30 June 2009

Income Tax Assessment Act 1997

57   Application provision

The amendment made by this Division applies in relation to entities that become members of a consolidated group or MEC group during the period:

(a) starting on 9 May 2007; and

(b) ending on 30 June 2009.