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

Schedule 1   Access to losses

Part 2   Listed widely held trusts

Income Tax Assessment Act 1936

20   Subsection 269-100(5) in Schedule 2F

Omit "the test if, at any time during the same business test period,", substitute "the business continuity test under this section if, at any time during the business continuity test period,".