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 1936
23 Section 266-125 (heading) in Schedule 2F
Repeal the heading, substitute:
266-125 There must be no abnormal trading (subject to 50% stake or business continuity exceptions)