Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 705.140

Subdivision 705-A has effect with modifications

             (1)  Subdivision 705-A has effect in relation to each entity becoming a * subsidiary member of the * consolidated group at the formation time in the same way as that Subdivision has effect in relation to an entity becoming a subsidiary member of a consolidated group in circumstances covered by that Subdivision.

             (2)  However, that effect of Subdivision 705-A is subject to modifications set out in this Subdivision.



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