Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (49 of 2019)
Schedule 4 Miscellaneous amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Income Tax Assessment Act 1936
68 Subsection 23AH(2)
Omit "at a time when the company is a resident in carrying on a business,", substitute "at a time when the company is a resident, in carrying on a business".
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