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
42 Section 165-15 (heading)
Repeal the heading, substitute:
165-15 The same people must control the voting power, or the company must satisfy the business continuity test