Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 7   Application of same business test

Part 2   Bad debts

Division 2   Consequential amendments

Income Tax Assessment Act 1997

19   Subsection 165-132(2)

Omit "time (the test time ) when the *minimum continuity period ended", substitute "*test time worked out for section 165-126".