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

16   Subsection 269-100(1) in Schedule 2F

Omit "same business test period", substitute "business continuity test period".

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).