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

3   Paragraphs 165-13(2)(a) and (b)

Repeal the paragraphs, substitute:

(a) it must start at the start of the ownership test period;

(b) if the period were the ownership test period, each of the conditions in section 165-12 would be satisfied.