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

Schedule 1   Access to losses

Part 1   Companies

Income Tax Assessment Act 1997

10   Paragraph 175-40(2)(b)

Repeal the paragraph, substitute:

(b) would meet the condition in section 165-13 in respect of the income year by satisfying the *business continuity test under section 165-210.