Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)
Schedule 1 Access to losses
Part 2 Listed widely held trusts
Income Tax Assessment Act 1936
15 Subsection 269-100(1) in Schedule 2F
Omit " passes the same business test during a period (the same business test period )", substitute " passes the business continuity test during a period (the business continuity test period )".
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