Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 1   Loss recoupment rules for companies etc.

Income Tax Assessment Act 1997

110   At the end of subsections 707-125(2) and (3)


Note: Companies whose total income for an income year is more than $100 million cannot satisfy the same business test for the same business test period: see section 716-805.