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".
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