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

55   Application of amendments

The amendment made by this Part applies on and after 1 July 2002.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).