New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 6 Consolidation: life insurance companies
Part 2 Consequential amendments
Income Tax Assessment Act 1997
2 At the end of subsection 320-175(1)
Add:
Note: The time when a life insurance company joins or leaves a consolidated group is also a valuation time: see section 713-525.
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