Trading company definition revised and income tax terminology updated, altering threshold application for non-trading companies. The amendment replaces references to super tax with income tax and adds a definition of trading company-a company primarily dealing in goods produced by others with not less than fifty one per cent of total income from that business-and modifies the provision for non-trading companies so that the term 'exceed' is read as 'exceed twice the amount of,' changing the applicable threshold for those companies.