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
31 Section 165-40 (heading)
Repeal the heading, substitute:
165-40 On a change of control of the voting power in the company, unless the company satisfies the same business test
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