Legislation

TAA 1953 s What this Ruling is about 1 Date of effect 3 The similar business test 6 Example 1 - company engages in development or commercialisation to fill gap in the market 15 Example 2 - company changes income generating activities and the identity of the business 20 Example 3 - physical clothing retailer shop moves to an online platform 23 Example 4 - fast food restaurant operates under a new brand name 26 Example 5 - gold mining business to mixed mining business 30 Relying on this Ruling This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Ruling is about 1 Date of effect 3 The similar business test 6 Example 1 - company engages in development or commercialisation to fill gap in the market 15 Example 2 - company changes income generating activities and the identity of the business 20 Example 3 - physical clothing retailer shop moves to an online platform 23 Example 4 - fast food restaurant operates under a new brand name 26 Example 5 - gold mining business to mixed mining business 30 Relying on this Ruling This publication is a public ruling for the purposes