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".