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Income tax - carried forward tax losses - modified business continuity test The Edited Version has been prepared in the following form in order to protect the privacy of this taxpayer and the commercial in-confidence components of this particular arrangement. The Commissioner

d a ruling that relates to the following provisions: Section 165-13 Income Tax Assessment Act 1997 Section 165-210 Income Tax Assessment Act 1997 Section 165-211 Income Tax Assessment Act 1997 Section 707-120 Income Tax Assessment Act 1997 Section 707-125 Income Tax Assessment Act 1997

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