Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 1 Consolidation
Part 7 Source of certain distributions for allocable cost amount purposes
Income Tax Assessment Act 1997
23 At the end of paragraph 705-95(b)
Add:
Note: As well as subsection 705-90(7), paragraph 705-90(9)(b) and subsection 705-90(10) are relevant to working out whether or not profits accrued to the joined group before the joining time.
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