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

108   Paragraph 707-125(3)(a)

Omit "(the same business test period ) for the *same business test", substitute "(the business continuity test period ) for the *business continuity test".