Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:11_3
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 11 cl 3
Character Range: 218683–219186

3  Subsection 995‑1(1) (at the end of the definition of MEC group)
Add:

Note 1: Part 3‑90 contains rules relating to the tax treatment of consolidated groups. Division 719 (of that Part) applies those rules to MEC groups with modifications (see section 719‑2).

Note 2: Provisions in the Income Tax Assessment Act 1936 and in the Income Tax Assessment Act 1997 (other than in Part 3‑90) referring only to consolidated groups do not apply to MEC groups.

Income Tax (Transitional Provisions) Act 1997