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

15   Subsection 269-100(1) in Schedule 2F

Omit " passes the same business test during a period (the same business test period )", substitute " passes the business continuity test during a period (the business continuity test period )".