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
9 Paragraph 175-5(2)(b)
Repeal the paragraph, substitute:
(b) meets the condition in section 165-13 in respect of the income year by satisfying the *business continuity test under section 165-210.
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).
