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
3 Subsection 165-210(2)
Omit "*same business test if, at any time during the *same business test period,", substitute "*business continuity test under this section if, at any time during the *business continuity test period,".
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