Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 6 Removal of the same business test cap
Part 2 Consequential amendments
Income Tax Assessment Act 1997
20 Section 165-117
Omit:
(Companies whose total income for the income year is more than $100 million cannot satisfy the same business test for the second continuity period.)
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