New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)
Schedule 5
Amendments of Dictionary
Income Tax Assessment Act 1997
26
Subsection 995-1(1) (definition of same business test period )
Omit "and 166-40", substitute ", 166-40, 707-125 and 707-135, and affected by section 707-400".