Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 1 Loss recoupment rules for companies etc.
Income Tax Assessment Act 1997
107 At the end of subsection 701-30(3A)
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Note 2: Companies whose total income for an income year is more than $100 million cannot satisfy the same business test for that year (even if the company carries on the same business): see section 165-212A.
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