Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)
Schedule 1 Access to losses
Part 3 Consequential amendments
Income Tax Assessment Act 1997
108 Paragraph 707-125(3)(a)
Omit "(the same business test period ) for the *same business test", substitute "(the business continuity test period ) for the *business continuity test".
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