Document ID: chunk:federal_register_of_legislation:C2021C00270:clause:7_25
Version: federal_register_of_legislation:C2021C00270
Segment Type: clause
Provision Reference: sch 7 cl 25
Character Range: 122070–122491

25  Paragraph 705‑45(2)(b)
Repeal the paragraph, substitute:
 (b) any of the following has applied before the joining entity became a *subsidiary member for the purposes of working out the asset's decline in value under Division 40:
 (i) section 40‑82;
 (ii) Subdivision 40‑BA of the Income Tax (Transitional Provisions) Act 1997;
 (iii) Subdivision 40‑BB of that Act; and

Income Tax (Transitional Provisions) Act 1997