Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)
Schedule 1 Access to losses
Part 1 Companies
Income Tax Assessment Act 1997
11 Paragraph 175-80(2)(b)
Repeal the paragraph, substitute:
(b) meets the condition in section 165-126 by satisfying the *business continuity test under section 165-210.
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