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 1997

60   Section 165-102 (heading)

Repeal the heading, substitute:

165-102 On a change of ownership, or of control of voting power, unless the company satisfies the business continuity test