Commonwealth Consolidated Acts Commonwealth Consolidated Acts(a) the leaving entity is a company; and
(b) the leaving time is a * changeover time for the leaving entity.
(2) In applying to the leaving entity for the * changeover time that is the leaving time, subsection 165 - 115B(3) and paragraph 165 - 115BA(5)(c) have effect as if they provided that the time just after the changeover time were the test time for applying section 165 - 13 to the company.
Note: This ensures that the business continuity test is applied to the
business that the leaving entity carries on at the leaving time.