Commonwealth Consolidated Acts

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TAXATION LAWS AMENDMENT ACT (NO. 6) 2003 - SCHEDULE 6

Consolidation: application of rules to MEC groups

 

Income Tax (Transitional Provisions) Act 1997

1   At the end of section   719 - 2

Add:

  (3)   For the purposes of subsection   (1), a reference in this Part (other than in Division   703 and this Division) to a provision in:

  (a)   Division   703 of this Act; or

  (b)   Division   703 of the Income Tax Assessment Act 1997 ;

applies as if it referred instead to the corresponding provision in:

  (c)   Division   719 of this Act; or

  (d)   Division   719 of the Income Tax Assessment Act 1997 .




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