Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (7 of 2019)

Schedule 1   Access to losses

Part 1   Companies

Income Tax Assessment Act 1997

3   Subsection 165-210(2)

Omit "*same business test if, at any time during the *same business test period,", substitute "*business continuity test under this section if, at any time during the *business continuity test period,".