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

56   Subsection 165-45(4)

Omit "*same business test for all of them, considered as a single period (the same business test period ). Apply the same business test", substitute "*business continuity test for all of them, considered as a single period (the business continuity test period ). Apply the business continuity test".