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
35 Section 36-25 (table relating to tax losses of companies, table items 1 and 2)
Omit "same business test", substitute "business continuity test".
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