Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 7   Application of same business test

Part 1   Tax losses

Division 2   Consequential amendments

Income Tax Assessment Act 1997
12   Subsection 719-260(2) (note)

Omit "conditions", substitute "condition".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).