New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 7 Consolidation: interactions between Consolidation rules and other rules
Part 4 Dictionary amendments
Income Tax Assessment Act 1997
27 Subsection 995-1(1) (definition of test time )
Before "has the meaning", insert "for the purposes of applying the *same business test".
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