Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)

Schedule 1   Access to losses

Part 3   Consequential amendments

Income Tax Assessment Act 1997

110   Paragraph 707-125(4)(a)

Omit "*same business test for the period (the same business test period )", substitute "*business continuity test for the period (the business continuity test period )".