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
2 Subsection 165-210(1)
Omit " same business test if throughout the *same business test period", substitute " business continuity test if throughout the *business continuity test period".
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