Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
Schedule 1 Roll-overs for business restructures
Part 2 Consequential amendments
Income Tax Assessment Act 1997
17 Section 703-70 (heading)
Repeal the heading, substitute:
703-70 Consolidated group continues in existence with interposed company as head company and original entity as a subsidiary member
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