Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 719.10

Effect of Division 701C

             (1)  This section applies if the consolidated group mentioned in section 701C-10 or 701C-15 is a MEC group.

             (2)  To avoid doubt, for the purposes of those sections, the test entity cannot be a subsidiary member of the group if the group came into existence on or after 1 July 2004.



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