Income Tax Assessment Act 1997

Subdiv 165-E heading substituted by No 7 of 2019, s 3 and Sch 1 item 81, effective 1 April 2019 and applicable in relation to income years starting on or after 1 July 2015. The heading formerly read:

Subdivision 165-E - The same business test

S 165-212E amended by No 7 of 2019, s 3 and Sch 1 item 84, by substituting " sections 165-210 and 165-211 " for " section 165-210 " , effective 1 April 2019 and applicable in relation to income years starting on or after 1 July 2015.

S 165-212E substituted by No 130 of 2015, s 3 and Sch 4 item 54, applicable on and after 1 July 2002. S 165-212E formerly read:

SECTION 165-212E Entry history rule does not apply for the purposes of the same business test  
165-212E
For the purposes of the *same business test, if an entity (the joining entity ) becomes a *subsidiary member of a *consolidated group or a *MEC group, section 701-5 (the entry history rule) does not operate to take the *business of the *head company of the group to include the business of the joining entity before it became a *member of the group.

S 165-212E inserted by No 147 of 2005.