Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:13_1:p10
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 13 cl 1 (pt 10/10)
Character Range: 248111–248679

that section 719‑90 treats the company as having carried on at that time, except to the extent that section 719‑90 attributes to the company its actual history before it became a member of the MEC group.

Note 2: Section 719‑90 applies if there is a change in the head company of a MEC group, treating the later head company as if what had happened to the earlier head company had happened to the later head company.

[The next section is section 719‑300.]

Bundles of losses and their available fractions

Part 2—Related amendments

Income Tax Assessment Act 1997