Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 4 Cost setting for assets that the head company does not hold under the single entity rule
Income Tax Assessment Act 1997
14 Section 701-60 (table item 1, column headed "If the asset's tax cost is set by:")
Omit "Cost to head company of assets that entity brings into group", substitute "Cost to head company of assets of joining entity".
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