New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 6   Changes in ownership or control of company

Income Tax Assessment Act 1997

1   Section 165-5

Omit "throughout the loss year and the income year", substitute "throughout the period from the start of the loss year to the end of the income year".