Tax Law Improvement Act 1997 (121 of 1997)
Schedule 12 Miscellaneous
Part 2 Amendment of the Income Tax Assessment Act 1936
19 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred in transporting minerals or quarry materials)
Omit Subsections 123B(1) and 123BE(1), substitute Subdivision 330-H of the Income Tax Assessment Act 1997.