Queensland Consolidated Acts Queensland Consolidated ActsFor section 407(1)(c)—
(a) the reference to new parent company includes a reference to the transferee company under section 49C(1) of the repealed Act; and
(b) the reference to the transferor and transferee becoming group companies in the circumstances mentioned in section 409(1)(a) to (c) includes a reference to the transferor and transferee becoming associated companies in the circumstances mentioned in section 49C(1) of the repealed Act.