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

64   Subsection 719-260(2) (note)

Omit "(However, companies whose total income for the claim year is more than $100 million cannot satisfy the same business test for that year: see section 165-212A.)".