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
18 Paragraph 719-160(3)(a)
Omit "assets that an entity brings into the group", substitute "assets of an entity joining a group".
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