Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 7 Application of same business test
Part 2 Bad debts
Division 2 Consequential amendments
Income Tax Assessment Act 1997
19 Subsection 165-132(2)
Omit "time (the test time ) when the *minimum continuity period ended", substitute "*test time worked out for section 165-126".
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