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
75 At the end of subsection 165-210(1)
Add:
Note: Companies whose total income for an income year is more than $100 million cannot satisfy the same business test for the same business test period: see section 165-212A.
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