New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 8 Consolidation: amendment of transitional provisions for losses
Income Tax (Transitional Provisions) Act 1997
8 At the end of subsection 707-327(1)
Add:
Note: This section has effect even if the amount added to the real loss-maker's modified market value under section 707-325 is nil because the value donor's modified market value is nil.
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