New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 7 Consolidation: interactions between Consolidation rules and other rules
Part 4 Dictionary amendments
Income Tax Assessment Act 1997
14 Subsection 995-1(1) (after paragraph (a) of the definition of adjustable value )
Insert:
(ba) of an asset, for the purposes of determining the consequences of a choice under any of sections 715-100, 715-105, 715-125, 715-130 and 715-185, has the meaning given by section 715-145; and
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