I thought you lose the C/F Losses with more than a 50% change in...

I thought you lose the C/F Losses with more than a 50% change in ownership:

The continuity of ownership test (COT) in ITAA 1997 s 165-12 requires that a company's shares carrying more than 50% of all voting, dividend and capital rights be beneficially owned by the same persons at all times during the "ownership test period". This is the period from the start of the loss year to the end of the income year in which the loss is to be deducted.