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INCOME TAX ASSESSMENT ACT 1997 - SECT 719.140 Other provisions of this Part not applying to conversion

INCOME TAX ASSESSMENT ACT 1997 - SECT 719.140

Other provisions of this Part not applying to conversion

    If the new group is a * consolidated group, the following provisions do not apply merely because the old group ceases to exist at the conversion time (or merely because the * potential MEC group of which the old group consisted ceases to exist at that time):

  (a)   section   719 - 280;

  (b)   section   719 - 465;

  (c)   section   719 - 705;

  (d)   section   719 - 725;

  (e)   any other provision of this Part, to the extent that the application of the provision is necessary for the application of any of those sections.

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