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

83   Section 165-212E (heading)

Repeal the heading, substitute:

165-212E Entry history rule does not apply for the purposes of sections 165-210 and 165-211