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”.