Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 4 Company losses
Part 2 Same business test
Income Tax Assessment Act 1997
54 Section 165-212E
Repeal the section, substitute:
165-212E Entry history rule does not apply for the purposes of section 165-210
For the purposes of section 165-210, section 701-5 (the entry history rule) does not operate in relation to an entity becoming a *subsidiary member of a *consolidated group or a *MEC group.
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