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
66 Section 719-285 (note 1)
Omit "(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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