Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)
Schedule 1 Access to losses
Part 3 Consequential amendments
Income Tax Assessment Act 1997
60 Section 165-102 (heading)
Repeal the heading, substitute:
165-102 On a change of ownership, or of control of voting power, unless the company satisfies the business continuity test
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