Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 719.505

Application

  (1)   This Subdivision applies if the old group mentioned in subsection   711 - 5(1) is a * MEC group.

Object

  (2)   The object of this Subdivision is to modify the rules in Division   711 so that they take account of the special characteristics of * MEC groups.