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TDS 26/20
Issued
10 Nov 2026

Business Continuity Rules - transition to an exclusively online based retail model

This item summarises a private ruling about whether a taxpayer’s transition to an online only sales model constitutes a “major change” in the nature of the business activities carried on by the taxpayer for the purposes of the Business Continuity Test rules (BCT) in subpart IB of the Income Tax Act 2007.