Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 719.135

Provisions of this Part applying to conversion despite section 719 - 130

  (1)   This section applies despite subsections   719 - 130(1) and (3).

  (2)   If the new group is a * consolidated group, the following provisions may apply on an entity ceasing to be a * member of the old group:

  (a)   Subdivision   719 - K;

  (b)   any other provision of this Part, to the extent that the application of the provision is necessary for the application of Subdivision   719 - K.


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