Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 6   Removal of the same business test cap

Part 2   Consequential amendments

Income Tax Assessment Act 1997

66   Section 719-285 (note 1)

Omit "(Companies whose total income for an income year is more than $100 million cannot satisfy the same business test for the same business test period: see section 165-212A.)".