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
86 Subsection 166-5(5)
Omit "*same business test for the income year (the same business test period )", substitute "*business continuity test for the income year (the business continuity test period )".
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