New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 6 Changes in ownership or control of company
Income Tax Assessment Act 1997
13 Subsection 165-180(2)
Omit "Before or during the income year an *arrangement must have been entered into", substitute "An *arrangement must have been entered into at some time".
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