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
3 Subsection 165-115B(3) (second sentence)
Repeal the sentence, substitute:
The changeover time is the test time for applying section 165-13 to the company.
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