Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 719.505

Application and object of this Subdivision

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.



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