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
4 Paragraph 165-15(1)(a)
Repeal the paragraph, substitute:
(a) for some or all of the part of the *ownership test period that started at the end of the *loss year, a person controlled, or was able to control, the voting power in the company (whether directly, or indirectly through one or more interposed entities); and
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