Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:15_1
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 15 cl 1
Character Range: 226053–226508

1  At the end of Division 717
Add:

717‑30  Substituted accounting periods

  Sections 717‑15 and 717‑20 have effect as if paragraphs 717‑15(1)(b) and 717‑20(1)(b) were omitted if the head company of the consolidated group has a substituted accounting period and the consolidated group referred to in those sections came into existence before 1 July 2004.

New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002