Private ruling: the same business test
Published: February 2012

Ruling: The Commissioner was asked whether activities undertaken by the taxpayer in response to legislative change would cause the taxpayer to fail the same business test under section 165-210 of the Income Tax Assessment Act 1997 (ITAA 1997) in subsequent years. | The Commissioner ruled that the taxpayer would fail the same business test under section 165-210 of the ITAA 1997 following a change in its business.




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